Page 644 - ACFE Fraud Reports 2009_2020

REGIONAL FOCUS
SUB-SAHARAN

AFRICA

FIG. 80 What are the most common occupational FIG. 81 How is occupational fraud initially
fraud schemes in Sub-Saharan Africa? detected in Sub-Saharan Africa?

Corruption Tip
49% 40%
Cash on hand Internal audit
21% 19%
Noncash Management review
18% 12%
Billing Account reconciliation
17% 7%

Check and payment tampering By accident
15% 6%
Cash larceny Other
14% 4%

Expense reimbursements Document examination 4%
12%
External audit
Skimming 2%
10%
Surveillance/monitoring
Financial statement fraud 2%
9%
Notification by law enforcement
Payroll 1%
6%
IT controls
Register disbursements 1%
2%
Confession
1%

68 Sub-Saharan Africa Report to the Nations