The Cost of Occupational Fraud 2 How Occupational

The Cost of Occupational Fraud 2

How Occupational Fraud is Committed 3

How Occupational Fraud is Committed 4

How Occupational Fraud is Committed 5

Duration of Fraud Schemes 8

Duration of Fraud Schemes 9

Initial Detection of Occupational Frauds 10

Median Loss and Median Duration by Detection Method 11

Source of Tips 12

Impact of Hotlines 13

Initial Detection of Frauds in Small Businesses 14

Type of Victim Organization 16

Type of Victim Organization 17

Size of Victim Organization 18

Methods of Fraud in Small Businesses 19

Industry of Victim Organization 20

Industry of Victim Organization 21

Corruption Cases by Industry 22

Anti-Fraud Controls at the Victim Organization 23

Anti-Fraud Controls at Small Businesses 24

Effectiveness of Controls 25

Effectiveness of Controls 26

Control Weaknesses That Contributed to Fraud 27

Perpetrator’s Position 28

Perpetrator’s Position 29

Perpetrator’s Position 30

The Impact of Collusion 41

Methods of Fraud Based on Number of Perpetrators 42

Perpetrator’s Age 43

Perpetrator’s Age 44

Perpetrator’s Gender 45

Perpetrator’s Gender Based on Region 46

Median Losses Based on Gender 47

Position of Perpetrator Based on Gender 48

Position of Perpetrator Based on Gender 49

Position of Perpetrator Based on Gender 50

Perpetrator’s Tenure 51

Perpetrator’s Tenure 52

Perpetrator’s Education Level 53

Perpetrator’s Department 54

Perpetrator’s Department 55

Perpetrator’s Criminal Background 56

Perpetrator’s Employment History 57

Behavioral Red Flags Displayed by Perpetrators 58

Non-Fraud-Related Misconduct 59

Human-Resources. Related Red Flags 60

Criminal Prosecutions 61

Criminal Prosecutions 62

Criminal Prosecutions 63

Civil Suits 64

Civil Suits 65

Recovery of Losses 66