Page 502 - ACFE Fraud Reports 2009_2020

How Occupational Fraud Is Committed

We also examined the median duration of the different types of frauds. As seen in Figure 19, the typical cash register
disbursement scheme was uncovered the most quickly, with a median duration of 13 months. In contrast, payroll, check
tampering, financial statement fraud, expense reimbursements, and billing schemes all lasted a median of two years
before being detected.

Figure 19: Median Duration of Fraud Based on Scheme Type

24
Payroll 24
36
24
Check Tampering 26
30
24
Financial Statement Fraud 24
24
24
Expense Reimbursements 24
24
24
Billing 24
SCHEME TYPE Cash Larceny 18 20 22 24
24
Skimming
18

18
Corruption 18
18
18
15
Cash on Hand 18
19
15 2016
Non-Cash 12
12 2014
13
Register Disbursements 14 2012
12
0 5 10 15 20 25 30 35 40
MEDIAN MONTHS TO DETECTION

18 REPORT TO THE NATIONS ON OCCUPATIONAL FRAUD AND ABUSE