Page 718 - ACFE Fraud Reports 2009_2020

REGIONAL FOCUS
ASIA-PACIFIC

FIG. 52 What are the most common occupational FIG. 53 How is occupational fraud initially detected
What are the most common occupational fraud schemes in the Asia-Pacific region? How is occupational fraud initially detected in the Asia-Pacific region?
fraud schemes in the Asia-Pacific region?
in the Asia-Pacific region?

Corruption Tip
51% 44%
Noncash Internal audit
18% 15%
Management review
Expense reimbursements
16% 11%
Billing Other 7%
15% External audit
Financial statement fraud 7%
14% Account reconciliation
Cash on hand 5%
11% By accident
Payroll 3%
8% Surveillance/monitoring
Skimming 3%
8% IT controls
2%
Check and payment tampering Document examination
7% 2%
Cash larceny Confession
4% 2%
Register disbursements Notification by law enforcement
2% 1%

62 Asia-Pacific Report to the Nations