Page 646 - ACFE Fraud Reports 2009_2020

REGIONAL FOCUS
UNITED

STATES

FIG. 85 What are the most common occupational FIG. 86 How is occupational fraud initially
fraud schemes in the United States? detected in the United States?

Corruption Tip
30% 37%
Billing Management review
26% 14%

Noncash Internal audit
21% 13%
Expense reimbursements By accident
17% 9%

Cash on hand Other
15% 7%

Check and payment tampering Account reconciliation
15% 5%
Skimming Document examination
14% 5%

Cash larceny External audit
11% 3%
Payroll Notification by law enforcement
10% 3%
Financial statement fraud Surveillance/monitoring
9% 3%

Register disbursements Confession
3% 1%
IT controls
1%

70 United States Report to the Nations