Page 732 - ACFE Fraud Reports 2009_2020

REGIONAL FOCUS
WESTERN

EUROPE

FIG. 87 What are the most common occupational fraud FIG. 88 How is occupational fraud initially
What are the most common occupational fraud schemes in Western Europe? How is occupational fraud initially detected in Western Europe?
schemes in Western Europe? detected in Western Europe?

Corruption Tip
37% 39%
Billing Internal audit
15% 17%
Noncash Management review
15% 12%
Expense reimbursements By accident
12% 9%
Financial statement fraud Other
11% 6%
Cash on hand Surveillance/monitoring
11% 5%
Check and payment tampering Notification by law enforcement
7% 5%
Cash larceny External audit
6% 3%
Skimming Account reconciliation
5% 2%
Payroll IT controls
4% 2%
Register disbursements Document examination
2% 2%

76 Western Europe Report to the Nations