introduction 1 the cost of occupational fraud 2
TRANSCRIPT
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
19
Size of Victim Organization
20
Size of Victim Organization
21
Methods of Fraud in Small Businesses
22
Industry of Victim Organization
23
Industry of Victim Organization
24
Schemes by Industry
25
Corruption Cases by Industry
26
Anti-Fraud Controls at the Victim Organization
27
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
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
Anti-Fraud Controls by Region
37
Effectiveness of Controls
38
Effectiveness of Controls
39
Control Weaknesses That Contributed to Fraud
40
Perpetrator’s Position
41
Perpetrator’s Position
42
Perpetrator’s Position
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
Position of Perpetrator Based on Region
53
The Impact of Collusion
54
Methods of Fraud Based on Number of Perpetrators
55
Perpetrator’s Age
56
Perpetrator’s Age
57
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
62
Position of Perpetrator Based on Gender
63
Perpetrator’s Tenure
64
Perpetrator’s Tenure
65
Perpetrator’s Education Level
66
Perpetrator’s Department
67
Perpetrator’s Department
68
Schemes Based on Perpetrator’s Department
69
Perpetrator’s Criminal Background
70
Perpetrator’s Employment History
71
Behavioral Red Flags Displayed by Perpetrators
72
Behavioral Red Flags Based on Perpetrator’s Position
73
Behavioral Red Flags Based on Scheme Type
74
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