Deputy Seminar, Denver, CO
7/11/2018
Methods of Fraud: 2018 Report to the Nations
% of Cases
10%
Asset Misappropriation ($114,000)
38%
Corruption ($250,000)
89%
Financial Statement Fraud ($800,000)
Many cases involve more than one categoryofoccupational fraud.
Copyright2018, Acuity Forensics
2018 Report to the Nations • #1 Industry • Median loss – $110,000
Copyright2018, Acuity Forensics
Fraud Schemes: Financial Institutions
FREQUENCYOF SCHEME
SCHEME
Corruption
36% 23% 14% 12% 11% 11%
Cash on Hand Cash Larceny
Check Tampering
Non-Cash
Billing
Skimming
9% 8% 7% 3% 2%
Financial Statement Fraud Expense Reimbursements Register Disbursements
Payroll
2018 ACFEReport to the Nations
Copyright2018, Acuity Forensics
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