Page 461 - ACFE Fraud Reports 2009_2020

Schemes Based on Perpetrator’s Department
Figure 68 is a heat map that shows the most common fraud schemes in each department that accounted for at
least 5% of reported cases. The highest-risk schemes for each department are shaded red, followed by moderate-risk
schemes in orange and relatively low-risk schemes in yellow. Note that corruption schemes are a high risk for every
department, but are a particularly high risk in purchasing (74% of cases) and executive/upper management (52%
of cases).

Figure 68: Frequency of Schemes Based on Perpetrator’s Department

Executive/
Department/ Accounting Operations Sales Upper Customer Purchasing Finance
Scheme Service
Management
Cases 230 203 166 156 102 95 69
Billing 31.3% 22.2% 9.6% 35.9% 10.8% 25.3% 26.1%

Cash Larceny 19.1% 8.4% 3.6% 7.7% 17.6% 1.1% 10.1%

Cash on Hand 18.7% 15.8% 10.2% 9.0% 24.5% 4.2% 14.5%
Register 3.0% 3.9% 4.2% 2.6% 4.9% 1.1% 2.9%
Disbursements
Check Tampering 35.7% 4.4% 3.0% 10.9% 3.9% 3.2% 24.6%

Corruption 22.2% 37.9% 29.5% 51.9% 24.5% 73.7% 31.9%
Expense 15.7% 14.8% 10.2% 26.9% 7.8% 6.3% 13.0%
Reimbursements
Financial
Statement Fraud 8.3% 4.9% 9.6% 26.3% 1.0% 4.2% 17.4%
Non-Cash 7.8% 19.7% 24.1% 21.2% 20.6% 21.1% 17.4%

Payroll 18.7% 3.9% 6.0% 15.4% 6.9% 2.1% 11.6%

Skimming 18.3% 13.3% 15.7% 10.9% 15.7% 2.1% 5.8%

LESS RISk MORE RISk

REPORT TO THE NATIONS ON OCCUPATIONAL FRAUD AND ABUSE 57