Introduction 1

The Cost of Occupational Fraud 2

How Occupational Fraud is Committed 3

How Occupational Fraud is Committed 4

How Occupational Fraud is Committed 5

Asset Misappropriation Sub-Schemes 6

Corruption Cases by Region 7

Overlap of Fraud Schemes 8

Duration of Fraud Schemes 9

Duration of Fraud Schemes 10

Initial Detection of Occupational Frauds 11

Median Loss and Median Duration by Detection Method 12

Source of Tips 13

Impact of Hotlines 14

Initial Detection of Frauds in Small Businesses 15

Detection Method by Region 16

Type of Victim Organization 17

Type of Victim Organization 18

Size of Victim Organization 19

Size of Victim Organization 20

Methods of Fraud in Small Businesses 21

Industry of Victim Organization 22

Industry of Victim Organization 23

Schemes by Industry 24

Corruption Cases by Industry 25

Anti-Fraud Controls at the Victim Organization 26

Anti-Fraud Controls at Small Businesses 27

Anti-Fraud Controls by Region 28

Anti-Fraud Controls by Region 29

Anti-Fraud Controls by Region 30

Anti-Fraud Controls by Region 31

Anti-Fraud Controls by Region 32

Anti-Fraud Controls by Region 33

Anti-Fraud Controls by Region 34

Anti-Fraud Controls by Region 35

Anti-Fraud Controls by Region 36

Effectiveness of Controls 37

Effectiveness of Controls 38

Control Weaknesses That Contributed to Fraud 39

Perpetrator’s Position 40

Perpetrator’s Position 41

Perpetrator’s Position 42

Position of Perpetrator Based on Region 43

Position of Perpetrator Based on Region 44

Position of Perpetrator Based on Region 45

Position of Perpetrator Based on Region 46

Position of Perpetrator Based on Region 47

Position of Perpetrator Based on Region 48

Position of Perpetrator Based on Region 49

Position of Perpetrator Based on Region 50

Position of Perpetrator Based on Region 51

Position of Perpetrator Based on Region 52

The Impact of Collusion 53

Methods of Fraud Based on Number of Perpetrators 54

Perpetrator’s Age 55

Perpetrator’s Age 56

Perpetrator’s Gender 57

Perpetrator’s Gender Based on Region 58

Median Losses Based on Gender 59

Position of Perpetrator Based on Gender 60

Position of Perpetrator Based on Gender 61

Position of Perpetrator Based on Gender 62

Perpetrator’s Tenure 63

Perpetrator’s Tenure 64

Perpetrator’s Education Level 65

Perpetrator’s Department 66

Perpetrator’s Department 67

Schemes Based on Perpetrator’s Department 68

Perpetrator’s Criminal Background 69

Perpetrator’s Employment History 70

Behavioral Red Flags Displayed by Perpetrators 71

Behavioral Red Flags Based on Perpetrator’s Position 72

Behavioral Red Flags Based on Scheme Type 73

Behavioral Red Flags Based on Gender 74

Non-Fraud-Related Misconduct 75

Human-Resources Related Red Flags 76

Criminal Prosecutions 77

Criminal Prosecutions 78

Criminal Prosecutions 79

Civil Suits 80

Civil Suits 81

Recovery of Losses 82

Primary Occupation of Survey Participants 83

Experience of Survey Participants 84

Nature of Survey Participants’ Fraud Examination Work 85

Breakdown of Geographic Regions by Country 86

Breakdown of Geographic Regions by Country 86

Countries with Reported Cases 87