Page 634 - ACFE Fraud Reports 2009_2020

REGIONAL FOCUS
CANADA

FIG. 56 What are the most common occupational FIG. 57 How is occupational fraud initially
fraud schemes in Canada? detected in Canada?

Corruption Tip
40% 32%

Billing Internal audit
20% 21%
Noncash Management review
18% 15%

Financial statement fraud Other
14% 7%

Skimming Surveillance/monitoring
13% 6%

Cash on hand External audit
13% 5%
Expense reimbursements Account reconciliation 5%
11%
Document examination
Check and payment tampering 4%
10%
By accident
Payroll 4%
6%
IT controls
Register disbursements 1%
3%

Cash larceny
3%

58 Canada Report to the Nations