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Introduction
2
The Cost of Occupational Fraud
3
How Occupational Fraud is Committed
4
How Occupational Fraud is Committed
5
How Occupational Fraud is Committed
6
Asset Misappropriation Sub-Schemes
7
Corruption Cases by Region
8
Overlap of Fraud Schemes
9
Duration of Fraud Schemes
10
Duration of Fraud Schemes
11
Initial Detection of Occupational Frauds
12
Median Loss and Median Duration by Detection
Method
13
Source of Tips
14
Impact of Hotlines
15
Initial Detection of Frauds in Small Businesses
16
Detection Method by Region
17
Type of Victim Organization
18
Type of Victim Organization
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Size of Victim Organization
20
Size of Victim Organization
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Methods of Fraud in Small Businesses
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Industry of Victim Organization
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Industry of Victim Organization
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Schemes by Industry
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Corruption Cases by Industry
26
Anti-Fraud Controls at the Victim Organization
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Anti-Fraud Controls at Small Businesses
28
Anti-Fraud Controls by Region
29
Anti-Fraud Controls by Region
30
Anti-Fraud Controls by Region
31
Anti-Fraud Controls by Region
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Anti-Fraud Controls by Region
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Anti-Fraud Controls by Region
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Anti-Fraud Controls by Region
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Anti-Fraud Controls by Region
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Anti-Fraud Controls by Region
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Effectiveness of Controls
38
Effectiveness of Controls
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Control Weaknesses That Contributed to Fraud
40
Perpetrator’s Position
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Perpetrator’s Position
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Perpetrator’s Position
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Position of Perpetrator Based on Region
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Position of Perpetrator Based on Region
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Position of Perpetrator Based on Region
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Position of Perpetrator Based on Region
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Position of Perpetrator Based on Region
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Position of Perpetrator Based on Region
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Position of Perpetrator Based on Region
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Position of Perpetrator Based on Region
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Position of Perpetrator Based on Region
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Position of Perpetrator Based on Region
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The Impact of Collusion
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Methods of Fraud Based on Number of Perpetrators
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Perpetrator’s Age
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Perpetrator’s Age
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Perpetrator’s Gender
58
Perpetrator’s Gender Based on Region
59
Median Losses Based on Gender
60
Position of Perpetrator Based on Gender
61
Position of Perpetrator Based on Gender
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Position of Perpetrator Based on Gender
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Perpetrator’s Tenure
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Perpetrator’s Tenure
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Perpetrator’s Education Level
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Perpetrator’s Department
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Perpetrator’s Department
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Schemes Based on Perpetrator’s Department
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Perpetrator’s Criminal Background
70
Perpetrator’s Employment History
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Behavioral Red Flags Displayed by Perpetrators
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Behavioral Red Flags Based on Perpetrator’s Position
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Behavioral Red Flags Based on Scheme Type
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Behavioral Red Flags Based on Gender
75
Non-Fraud-Related Misconduct
76
Human-Resources-Related Red Flags
77
Criminal Prosecutions
78
Criminal Prosecutions
79
Criminal Prosecutions
80
Civil Suits
81
Civil Suits
82
Recovery of Losses
83
Primary Occupation of Survey Participants
84
Experience of Survey Participants
85
Nature of Survey Participants’ Fraud Examination Work
86
Breakdown of Geographic Regions by Country
87
Breakdown of Geographic Regions by Country
86
Countries with Reported Cases
87
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