Page 724 - ACFE Fraud Reports 2009_2020

REGIONAL FOCUS

MIDDLE EAST

AND NORTH

AFRICA

FIG. 67 What are the most common occupational fraud FIG. 68 How is occupational fraud initially
What are the most common occupational fraud schemes in the Middle East and North Africa? How is occupational fraud initially detected in the Middle East and North Africa?
schemes in the Middle East and North Africa? detected in the Middle East and North Africa?

Corruption Tip
52% 46%
Noncash Internal audit
19% 17%

Skimming Management review
16% 9%
Other
Cash on hand 7%
12%
Account reconciliation
Cash larceny 6%
9% By accident
Expense reimbursements 4%
8% External audit
Billing 3%
8% Document examination
Financial statement fraud 3%
7% IT controls 2%
Payroll Surveillance/monitoring
5% 1%
Check and payment tampering Notification by law enforcement
4% 1%

Register disbursements Confession
2% 1%

68 Middle East and North Africa Report to the Nations