Page 595 - ACFE Fraud Reports 2009_2020

HOTLINES AND REPORTING MECHANISMS

The presence of a hotline or other reporting mechanism a ects
how organizations detect fraud and the outcome of the case.

63 % 46% DETECTED detected fraud by

Organizations
OF CASES
30%
with hotlines
DETECTED
OF CASES
BY TIP
of victim
BY TIP
tip more often
organizations
$200,000 had hotlines HOTLINES NO HOTLINES
Fraud losses were LOREM IPSUM Corruption is particularly likely
50% SMALLER $100,000 DOLOR SIT to be detected by tip

at organizations
with hotlines Asset Financial
�
�
�
�
than those without Corruption Misappropriation Statement Fraud
38%
38%
50%
Organizations without hotlines were � � � � � ��� � � �
DETECTED
DETECTED
DETECTED
more than TWICE AS LIKELY to detect BY TIP BY TIP BY TIP
fraud by accident or by external audit

Telephone hotlines are most popular, but
whistleblowers use various reporting mechanisms NOT ALL TIPS COME
THROUGH HOTLINES

Web-based/ When a reporting mechanism is not
Telephone hotline Email online form used, whistleblowers are most likely
to report to:
42% 26% 23% DIRECT SUPERVISOR 32%

EXECUTIVE 15%

Mailed letter/form Other Fax FRAUD INVESTIGATION TEAM 13%

16% 9% 1% COWORKER 12%

INTERNAL AUDIT 10%

Detection Report to the Nations 19