Page 726 - ACFE Fraud Reports 2009_2020

REGIONAL FOCUS
SOUTHERN

ASIA

FIG. 72 What are the most common occupational fraud FIG. 73 How is occupational fraud initially
What are the most common occupational fraud schemes in Southern Asia? How is occupational fraud initially detected in Southern Asia?
detected in Southern Asia?
schemes in Southern Asia?

Corruption Tip
76% 48%
Noncash Internal audit
23% 18%
Billing Document examination
17% 6%
Management review
Financial statement fraud 5%
12% Notification by law enforcement
Expense reimbursements 4%
10% Surveillance/monitoring
Skimming 4%
8% Other
Payroll 4%
4% IT controls
Cash larceny 3%
3% External audit
3%
Cash on hand Account reconciliation
2% 3%

Register disbursements By accident
1% 2%
Check and payment tampering Confession
1% 1%

70 Southern Asia Report to the Nations