• Schemes Based on Perpetrator’s Department

    In order to effectively address occupational fraud, it is important to understand the specific vulnerabilities and risks that exist in all parts of an organization. To help illustrate those risks, we categorized all fraud schemes in our study based on the department in which the perpetrator worked.

    Select one or more departments in the chart below to see the distribution of fraud schemes for those departments. This information may be helpful in developing targeted anti-fraud measures for various parts of an organization.

2016 ACFE Report to the Nations