Page 730 - ACFE Fraud Reports 2009_2020

REGIONAL FOCUS

UNITED STATES

AND CANADA

FIG. 83 How is occupational fraud initially
FIG. 82 What are the most common occupational fraud How is occupational fraud initially detected in the United States and Canada?
What are the most common occupational fraud schemes in the United States and Canada? detected in the United States and Canada?
schemes in the United States and Canada?

Corruption Tip
33% 37%
Billing Management review
26% 15%
Expense reimbursements Internal audit
19% 14%
Noncash By accident 7%
18% Other
Check and payment tampering 6%
14% Account reconciliation
Payroll 4%
13% Document examination
Skimming 4%
11% External audit
Financial statement fraud 4%
10% Surveillance/monitoring 3%
Cash on hand Notification by law enforcement
10% 3%
Cash larceny Confession
8% 1%
Register disbursements IT controls
3% 1%

74 United States and Canada Report to the Nations