Page 648 - ACFE Fraud Reports 2009_2020

REGIONAL FOCUS
WESTERN

EUROPE

FIG. 89 What are the most common occupational FIG. 90 How is occupational fraud initially
fraud schemes in Western Europe? detected in Western Europe?

Corruption Tip
36% 46%
Billing Management review
28% 11%

Noncash Internal audit
17% 9%
Other
Cash on hand 6%
15%
Account reconciliation
Expense reimbursements 5%
13%
By accident
Cash larceny 5%
8%
Document examination
Check and payment tampering 4%
8%
External audit
4%
Financial statement fraud
8% Surveillance/monitoring
4%
Skimming
5% Notification by law enforcement
2%
Payroll
4% IT controls
2%
Register disbursements
1% Confession
1%

72 Western Europe Report to the Nations