Page 508 - ACFE Fraud Reports 2009_2020

Detection of Fraud Schemes

Figure 27: Detection Method by Region— Figure 28: Detection Method by Region—
Western Europe Eastern Europe and Western/Central Asia

Detection Method Percent of Cases Detection Method Percent of Cases
Tip 40.9% Tip 47.4%
Internal Audit 16.4% Internal Audit 20.6%
Management Review 11.8% Management Review 12.4%
Other 8.2% Other 6.2%
Document Examination 4.5% Account Reconciliation 4.1%
External Audit 4.5% By Accident 2.1%
By Accident 3.6% Confession 2.1%
Surveillance/Monitoring 3.6% Document Examination 1.0%
Notified by Law Enforcement 2.7% External Audit 1.0%
Account Reconciliation 1.8% Notified by Law Enforcement 1.0%
Confession 1.8% Surveillance/Monitoring 1.0%
IT Controls 0.0% IT Controls 1.0%

Figure 29: Detection Method by Region— Figure 30: Detection Method by Region—
Southern Asia Canada

Detection Method Percent of Cases Detection Method Percent of Cases
Tip 53.1% Tip 32.6%
Internal Audit 21.9% Management Review 20.9%
Management Review 9.4% Internal Audit 16.3%
Account Reconciliation 5.2% Other 9.3%
By Accident 4.2% By Accident 7.0%
Surveillance/Monitoring 3.1% Account Reconciliation 3.5%
Other 1.0% Document Examination 3.5%
External Audit 1.0% External Audit 2.3%
Confession 1.0% Notified by Law Enforcement 2.3%
Document Examination 0.0% IT Controls 1.2%
Notified by Law Enforcement 0.0% Confession 1.2%
IT Controls 0.0% Surveillance/Monitoring 0.0%

Figure 31: Detection Method by Region—
Middle East and North Africa

Detection Method Percent of Cases
Tip 39.2%
Internal Audit 25.3%
Management Review 11.4%
Account Reconciliation 5.1%
Other 5.1%
By Accident 3.8%
Document Examination 3.8%
Surveillance/Monitoring 3.8%
External Audit 1.3%
Notified by Law Enforcement 1.3%
IT Controls 0.0%
Confession 0.0%

24 REPORT TO THE NATIONS ON OCCUPATIONAL FRAUD AND ABUSE