Page 642 - ACFE Fraud Reports 2009_2020

REGIONAL FOCUS
SOUTHERN

ASIA

FIG. 75 What are the most common occupational FIG. 76 How is occupational fraud initially
fraud schemes in Southern Asia? detected in Southern Asia?

Corruption Tip
62% 53%
Noncash Internal audit
20% 13%

Billing Management review
13% 10%

Expense reimbursements Surveillance/monitoring
13% 4%

Skimming Other
12% 3%
Financial statement fraud External audit
10% 3%
Cash on hand By accident
9% 3%

Cash larceny Account reconciliation
8% 3%

Check and payment tampering Notification by law enforcement
7% 2%

Payroll Document examination
3% 2%
Register disbursements Confession
1% 2%

IT controls
1%

66 Southern Asia Report to the Nations