Page 589 - ACFE Fraud Reports 2009_2020

CORRUPTION

Corruption represents one of the most significant fraud risks for organizations in many
industries and regions. Understanding the specific factors involved in corruption schemes
can help organizations e ectively prevent, detect, and investigate them.

Percent of cases involving corruption Industries with highest
proportion of

40% 36% 60% CORRUPTION CASES:
WESTERN EASTERN EUROPE AND
CANADA EUROPE WESTERN/CENTRAL ASIA
30% 51%
62%
UNITED STATES
49% ASIA’PACIFIC
MIDDLE EAST AND 53%
____NORTH AFRICA SOUTHERN
ASIA
ENERGY
51%
SUB’SAHARAN
AFRICA
LATIN AMERICA
AND THE 49%
CARIBBEAN
51%
MANUFACTURING

70% 82% 50%
of corruption cases were perpetrated by
someone in a POSITION OF AUTHORITY

AND PUBLIC
of corruption cases were GOVERNMENT
committed by males ADMINISTRATION
38% MANAGER WHILE ONLY
27% EMPLOYEE
18%
3% OTHER 32% EXECUTIVE of corruption cases were 50 %
OWNER/
committed by females

OF CORRUPTION CASES
TOP RED FLAGS were detected
in corruption cases by a tip

43% Living beyond means

34% Unusually close association with vendor/customer
23% Financial difficulties

21% “Wheeler-dealer” attitude

How Occupational Fraud Is Committed Report to the Nations 13