Page 728 - ACFE Fraud Reports 2009_2020

REGIONAL FOCUS
SUB-SAHARAN

AFRICA

FIG. 77 What are the most common occupational fraud FIG. 78 How is occupational fraud initially
What are the most common occupational fraud schemes in Sub-Saharan Africa? How is occupational fraud initially detected in Sub-Saharan Africa?
schemes in Sub-Saharan Africa? detected in Sub-Saharan Africa?

Corruption Tip
56% 48%
Billing Internal audit
19% 14%

Noncash Management review
18% 11%
Other
Cash on hand 6%
14% Account reconciliation
Skimming 4%
13% External audit
Expense reimbursements 4%
11% Document examination
Cash larceny 3%
11% By accident
3%
Financial statement fraud
11% Surveillance/monitoring 2%

Check and payment tampering IT controls
8% 2%
Payroll Notification by law enforcement
5% 1%
Register disbursements Confession
3% 1%

72 Sub-Saharan Africa Report to the Nations