Page 720 - ACFE Fraud Reports 2009_2020

REGIONAL FOCUS
EASTERN EUROPE

AND WESTERN/

CENTRAL ASIA

FIG. 57 What are the most common occupational fraud FIG. 58 How is occupational fraud initially
How is occupational fraud initially detected in Eastern Europe and Western/Central Asia?
What are the most common occupational fraud schemes in Eastern Europe and Western/Central Asia? detected in Eastern Europe and Western/
schemes in Eastern Europe and Western/Central Asia?
Central Asia?
Corruption Tip
61% 51%
Noncash Internal audit
22% 14%
Management review
Billing 9%
17%
Other
Cash on hand 6%
13% Surveillance/monitoring
Financial statement fraud 4%
10% Document examination
Skimming 3%
8% Account reconciliation
Expense reimbursements 3%
7% Notification by law enforcement
Cash larceny 2%
7% IT controls 2%
Payroll External audit
5% 2%
Check and payment tampering By accident
4% 2%
Register disbursements Confession
1% 1%

64 Eastern Europe and Western/Central Asia Report to the Nations