Page 640 - ACFE Fraud Reports 2009_2020

REGIONAL FOCUS
MIDDLE EAST

AND NORTH

AFRICA

FIG. 70 What are the most common occupational FIG. 71 How is occupational fraud initially
fraud schemes in the Middle East and North Africa? detected in the Middle East and North Africa?

Corruption Tip
49% 38%
Cash on hand Internal audit
23% 20%

Noncash Management review
19% 16%
Cash larceny Other
15% 9%
Billing Account reconciliation
15% 5%
Skimming Surveillance/monitoring
13% 4%

Expense reimbursements By accident
9% 2%

Check and payment tampering Document examination
8% 2%
Payroll
4% Notification by law enforcement
2%
Financial statement fraud
4% External audit
2%
Register disbursements
2%

64 Middle East and North Africa Report to the Nations