Page 636 - ACFE Fraud Reports 2009_2020

REGIONAL FOCUS
EASTERN EUROPE

AND WESTERN/

CENTRAL ASIA

FIG. 60 What are the most common occupational FIG. 61 How is occupational fraud initially
fraud schemes in Eastern Europe and Western/ detected in Eastern Europe and Western/
Central Asia? Central Asia?
Corruption Tip
60% 40%
Noncash Internal audit
30% 20%

Billing Management review
15% 16%

Expense reimbursements By accident
11% 7%

Cash larceny Other
10% 6%
Account reconciliation
Financial statement fraud 3%
10%
Cash on hand Surveillance/monitoring 2%
9%
IT controls
Check and payment tampering 2%
5%
Notification by law enforcement
Skimming 1%
4%
External audit
Register disbursements 1%
4%
Document examination
Payroll 1%
2%

60 Eastern Europe and Western/Central Asia Report to the Nations