REPORT TO THE NATIONS ON OCCUPATIONAL FRAUD AND ABUSE

2. 2
Introduction

3. 3
Distribution of Losses

4. 4
How Occupational Fraud Is Committed

5. 5
How Occupational Fraud Is Committed

6. 6
How Occupational Fraud Is Committed

7. 7
Overlap of Fraud Schemes

8. 8
Asset Misappropriation Sub-Schemes

9. 9
Scheme Types by Region

10. 10
Scheme Types by Region

11. 11
Scheme Types by Region

12. 12
Scheme Types by Region

13. 13
Scheme Types by Region

14. 14
Scheme Types by Region

15. 15
Scheme Types by Region

16. 16
Scheme Types by Region

17. 17
Scheme Types by Region

18. 18
Corruption Cases by Region

19. 19
Duration of Fraud Schemes

20. 20
Duration of Fraud Schemes

21. 21
Concealment of Fraud Schemes

22. 22
Initial Detection of Occupational Frauds

23. 23
Initial Detection of Frauds
in Small Organizations

24. 24
Detection Method by Region

25. 25
Detection Method by Region

26. 26
Detection Method by Region

27. 27
Detection Method by Region

28. 28
Detection Method by Region

29. 29
Detection Method by Region

30. 30
Detection Method by Region

31. 31
Detection Method by Region

32. 32
Detection Method by Region

33. 33
Median Loss and Median Duration
by Detection Method

34. 34
Source of Tips

35. 35
Impact of Hotlines

36. 36
Formal Reporting Mechanism
Used by Whistleblower

37. 37
Party to Whom Whistleblower
Initially Reported

38. 38
Party to Whom Whistleblower
Initially Reported

39. 39
Type of Organization

40. 40
Level of Government Organization

41. 41
Size of Organization

42. 42
Size of Organization

43. 43
Methods of Fraud in Small Businesses

44. 44
Industry of Organization

45. 45
Industry of Organization

46. 46
Schemes by Industry

47. 47
Corruption Cases by Industry

48. 48
Anti-Fraud Controls
at Victim Organizations

49. 49
Anti-Fraud Controls at Small Businesses

50. 50
Trends in the Implementation
of Anti-Fraud Controls

51. 51
Anti-Fraud Controls by Region

52. 52
Anti-Fraud Controls by Region

53. 53
Anti-Fraud Controls by Region

54. 54
Anti-Fraud Controls by Region

55. 55
Anti-Fraud Controls by Region

56. 56
Anti-Fraud Controls by Region

57. 57
Anti-Fraud Controls by Region

58. 58
Anti-Fraud Controls by Region

59. 59
Anti-Fraud Controls by Region

60. 60
Effectiveness of Controls

61. 61
Effectiveness of Controls

62. 62
Background Checks

63. 63
Background Checks

64. 64
Internal Control Weaknesses
That Contributed to Fraud

65. 65
Internal Control Weaknesses
That Contributed to Fraud

66. 66
Perpetrator’s Position

67. 67
Perpetrator’s Position

68. 68
Position of Perpetrator
Based on Region

69. 69
Position of Perpetrator
Based on Region

70. 70
Position of Perpetrator
Based on Region

71. 71
Position of Perpetrator
Based on Region

72. 72
Position of Perpetrator
Based on Region

73. 73
Position of Perpetrator
Based on Region

74. 74
Position of Perpetrator
Based on Region

75. 75
Position of Perpetrator
Based on Region

76. 76
Position of Perpetrator
Based on Region

77. 77
Perpetrator’s Tenure

78. 78
Perpetrator’s Department

79. 79
Schemes Based on
Perpetrator’s Department

80. 80
Perpetrator’s Gender

81. 81
Perpetrator’s Gender Based on Region

82. 82
Median Loss Based on Gender

83. 83
Position of Perpetrator
Based on Gender

84. 84
Position of Perpetrator
Based on Gender

85. 85
Frequency of Schemes
Based on Gender

86. 86
Perpetrator’s Age

87. 87
Perpetrator’s Education Level

88. 88
The Impact of Collusion

89. 89
The Impact of Collusion

90. 90
Collusion Based on Perpetrators’
Relationship to Victim

91. 91
Collusion Based on Perpetrators’
Relationship to Victim

92. 92
Collusion Based on Perpetrators’
Relationship to Victim

93. 93
Perpetrator’s Criminal Background

94. 94
Perpetrator’s Employment History

95. 95
Behavioral Red Flags
Displayed by Perpetrators

96. 96
Behavioral Red Flags Based on
Perpetrator’s Position

97. 97
Behavioral Red Flags
Based on Scheme Type

98. 98
Behavioral Red Flags Based on
Perpetrator’s Gender

99. 99
Non-Fraud-Related Misconduct

100. 100
Human Resources-Related Red Flags

101. 101
Criminal Prosecutions

102. 102
Criminal Prosecutions

103. 103
Criminal Prosecutions

104. 104
Civil Suits

105. 105
Civil Suits

106. 106
Recovery of Losses

107. 107
Action Taken Against Perpetrator

108. 108
Fines Against Victim Organization

109. 109
Fines Against Victim Organization

110. 110
Primary Occupation

111. 111
Nature of Fraud Examination Role

112. 112
Experience

113. 113
Experience

114. 114
Breakdown of Geographic Regions

115. 115
Breakdown of Geographic Regions

116. 116
Countries with Reported Cases