• Schemes Based on Perpetrator’s Department

    Within the various departments of an organization, different kinds of fraud risks might exist. A scheme that is common in the purchasing department might be relatively rare in customer service, or vice versa. By analyzing the types of schemes that occur most often in various departments, management can develop controls to specifically address the highest fraud risks in any given area.

    The chart below shows the frequency of schemes in all cases. Select one or more of the departments below to see how this distribution varies depending on the part of an organization in which a fraudster works.

2014 ACFE Asia-Pacific Fraud Conference