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Perpetrators
Non-Fraud-Related Misconduct
To determine if there was a relationship between occupational fraud and other forms of workplace misconduct, we pre-
sented survey participants with a list of common workplace violations and asked them to identify any that the perpetra-
tor had engaged in prior to or during the time of the fraud. As Figure 98 shows, nearly 40% of fraudsters had engaged
in some form of non-fraud workplace violation. Among the cases where a violation was identified, bullying or intimida-
tion was the most common, followed by excessive absenteeism and excessive tardiness.
Figure 98: Non-Fraud-Related Misconduct
No Misconduct Identified
61.8%
Non-Fraud-Related
Misconduct
38.2%
6.6% 2.9%
Breakdown of Non-Fraud-Related Misconduct (% of All Cases)
Bullying or Intimidation
18.0%
Sexual Harassment Excessive Absenteeism
3.2% 11.6%
Other
3.1%
Visiting Inappropriate
Internet Sites
3.2%
Excessive Internet Browsing Excessive Tardiness
7.0% 10.2%
72 REPORT TO THE NATIONS ON OCCUPATIONAL FRAUD AND ABUSE
