Page 507 - ACFE Fraud Reports 2009_2020

Detection of Fraud Schemes

Detection Method by Region
Each of the following tables shows initial detection methods for a particular geographic region. While tips are consis-
tently the top detection method in every region, they are especially common in Southern Asia (53.1% of cases),
Eastern Europe and Western/Central Asia (47.4%), and Asia-Pacific (45.2%). Internal audit was the second-most-
common initial detection method in every region except Canada and the United States, where management review
came in second.

Figure 23: Detection Method by Region— Figure 24: Detection Method by Region—
United States Sub-Saharan Africa

Detection Method Percent of Cases Detection Method Percent of Cases
Tip 37.0% Tip 37.3%
Management Review 14.3% Internal Audit 16.2%
Internal Audit 14.1% Management Review 10.2%
By Accident 7.2% Account Reconciliation 7.4%
Account Reconciliation 6.1% By Accident 5.3%
Other 5.5% Other 4.9%
Document Examination 4.8% Document Examination 4.9%
External Audit 4.0% External Audit 4.9%
Notified by Law Enforcement 2.5% IT Controls 3.2%
Surveillance/Monitoring 1.9% Notified by Law Enforcement 2.1%
IT Controls 1.5% Surveillance/Monitoring 2.1%
Confession 1.2% Confession 1.4%

Figure 25: Detection Method by Region— Figure 26: Detection Method by Region—
Asia-Pacific Latin America and the Caribbean

Detection Method Percent of Cases Detection Method Percent of Cases
Tip 45.2% Tip 36.9%
Internal Audit 15.8% Internal Audit 19.8%
Management Review 13.1% Management Review 17.1%
External Audit 5.9% Other 8.1%
Account Reconciliation 5.0% Account Reconciliation 4.5%
Notified by Law Enforcement 4.5% By Accident 3.6%
Other 4.1% Document Examination 2.7%
By Accident 2.7% External Audit 2.7%
Document Examination 1.4% Surveillance/Monitoring 2.7%
Surveillance/Monitoring 0.9% Confession 1.8%
IT Controls 0.9% Notified by Law Enforcement 0.0%
Confession 0.5% IT Controls 0.0%

REPORT TO THE NATIONS ON OCCUPATIONAL FRAUD AND ABUSE 23