Page 675 - ACFE Fraud Reports 2009_2020
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Tip Sources
Figure 10 breaks down the sources of tips that led to fraud detection. Half of all tips came from employees,
while a substantial number of tips came from outside parties, including customers, vendors, and competitors.
These findings demonstrate that anti-fraud education and the communication of designated reporting mecha-
nisms should target not only internal staff, but external parties as well.
FIG. 9 How is occupational fraud initially detected? FIG. 10 Who reports occupational fraud?
Tip
43%
Internal audit
15%
Management review
12%
Employee
Other 50%
6%
By accident
5%
Account reconciliation Customer
22%
4%
External audit
4%
Anonymous
Document examination 15%
3%
Surveillance/monitoring
Vendor
3% 11%
Notified by law enforcement
2% Other
6%
IT controls
Competitor
2% 2%
Confession Shareholder/owner
2%
1%
Detection Report to the Nations 19