Tips are by far the most common way that occupational fraud schemes are detected. This has been a consistent finding ever since we began tracking detection data in 2002. Management review and internal audit rank second and third, respectively, in frequency of detection, but they lag far behind tips. The chart below shows the distribution of all detection methods for each of our last three studies.
Select one of the options below to see how occupational frauds are detected based on the following factors: the size of the victim organization, the type of fraud committed, the position of the fraud perpetrator or the region in which the fraud occurred.
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