Page 632 - ACFE Fraud Reports 2009_2020

REGIONAL FOCUS A SIA PA CIFIC
ASIA-PACIFIC

FIG. 51 What are the most common occupational FIG. 52 How is occupational fraud initially
fraud schemes in the Asia-Pacific region? detected in the Asia-Pacific region?

Corruption Tip
51% 47%
Noncash Internal audit
25% 16%

Expense reimbursements Management review
17% 10%

Billing External audit
14% 8%

Financial statement fraud Other 4%
13%
By accident
Cash on hand 4%
13%
Document examination
Check and payment tampering 3%
8%
Account reconciliation
Cash larceny 3%
8%
Surveillance/monitoring
Skimming 2%
7%
Notification by law enforcement
Payroll 1%
4%
IT controls
Register disbursements 1%
3%
Confession
<1%

56 Asia-Pacific Report to the Nations