Page 668 - ACFE Fraud Reports 2009_2020

In one-third of the cases in our study, the fraudster committed more than one of the three primary categories
of occupational fraud. As noted in Figure 4, 26% of fraudsters undertook both asset misappropriation and
corruption schemes, 3% misappropriated assets and committed financial statement fraud, 1% engaged in both
corruption and financial statement fraud, and 5% participated in all three categories.

FIG. 4 How often do fraudsters commit more than one type of
occupational fraud?

Financial
statement fraud

Asset
misappropriation
Corruption

Asset misappropriation only 53%

Asset misappropriation and corruption 26%
Corruption only 11%

Corruption, asset misappropriation, and financial statement fraud 5%

Asset misappropriation and financial statement fraud 3%

Financial statement fraud only 2%
Corruption and financial statement fraud 1%

12 How Is Occupational Fraud Committed? Report to the Nations