ACFE-2020年全球职务舞弊与滥用职权调查报告（英文）-2020.11-88页_12mb

2020 Global Study on Occupational Fraud and Abuse Summary

Core Content

The 2020 Report to the Nations is the 11th comprehensive study by the Association of Certified Fraud Examiners (ACFE) on the costs and effects of occupational fraud. It analyzed 2,504 cases of occupational fraud from 125 countries, highlighting the global nature of the issue and the significant economic impact it has on organizations.

Key Findings

• Total Global Losses: The median loss per case is $1,509,000, with total losses exceeding $3.6 billion.
• Duration of Fraud: The median duration of a fraud scheme before detection is 14 months, and the longer a fraud remains undetected, the higher the losses.
• Velocity of Fraud: The median velocity (loss per month) is $8,300, with financial statement fraud being the most damaging at $39,800 per month.
• Common Fraud Schemes:
  • Asset misappropriation is the most common (86% of cases) and least costly.
  • Corruption (bribery, conflicts of interest, extortion) is the second most common (43% of cases) and has a median loss of $200,000.
  • Financial statement fraud is the least common (10% of cases) but most costly.
• Fraud Detection:
  • Tips were the most common detection method, accounting for 64% of cases.
  • Hotlines and email reporting were each used in 33% of cases.
  • Organizations with hotlines experienced lower median losses and shorter detection times (12 months vs. 18 months without hotlines).
• Training Impact:
  • Organizations with fraud awareness training were more likely to detect fraud via tips (56% vs. 37% without training).
  • Training also increased the likelihood of tip submission (48% of cases with training detected via tip vs. 36% without).
• Perpetrator Characteristics:
  • Men committed 72% of all fraud and caused larger losses than women.
  • Owners/executives committed only 20% of frauds, but were responsible for the largest losses (median of $600,000).
  • Asset misappropriation schemes were more likely to be committed by employees, while corruption and financial statement fraud were more common in management and executives.
• Internal Control Weaknesses:
  • A lack of internal controls contributed to 1/3 of frauds.
  • Asset misappropriation was the most common type of fraud, but corruption and financial statement fraud had higher median losses.
• Regional Distribution:
  • The United States and Canada accounted for 46% of cases.
  • Sub-Saharan Africa had 15%, Asia-Pacific 10%, and other regions accounted for the remaining cases.
• Reporting Mechanisms:
  • Employees were the most common source of tips (56% of tips with training, 37% without).
  • External parties (customers, vendors, competitors) also contributed significantly to fraud detection.
• Fraud Prevention:
  • The presence of anti-fraud controls was associated with lower fraud losses and quicker detection.
  • Fraud training and hotlines were effective in improving detection and reducing losses.
• Collusion and Misconduct:
  • Collusion by multiple perpetrators was common, with 26% of fraudsters involved in more than one scheme.
  • 42% of fraudsters were living beyond their means, and 26% were experiencing financial difficulties.
  • Behavioral red flags were observed in 49% of cases, including non-fraud-related misconduct and HR-related red flags.

Main Points

• Occupational fraud is a widespread and costly issue that affects organizations globally.
• Tips and hotlines are the most effective means of fraud detection, especially when combined with fraud awareness training.
• Internal controls are critical in reducing the risk and impact of occupational fraud.
• Men are more likely to commit fraud and cause greater losses.
• Owners and executives are responsible for the largest fraud losses, despite committing only 20% of all fraud.
• Corruption and financial statement fraud are more damaging than asset misappropriation, even though they are less frequent.
• Training and reporting mechanisms significantly improve the chances of detecting and preventing fraud.
• Fraud schemes tend to be more damaging when committed by multiple perpetrators or higher-level employees.

Key Information

• Total cases analyzed: 2,504
• Countries involved: 125
• Median loss per case: $1,509,000
• Median duration before detection: 14 months
• Most common fraud type: Asset misappropriation (86% of cases)
• Least common and most costly: Financial statement fraud (10% of cases)
• Top detection method: Tips (64% of cases)
• Hotline usage: 33% of cases
• Fraud awareness training: Increases tip submission and detection
• Training impact on detection: 56% of tips with training, 37% without
• Training impact on loss: Cases with training had lower median losses
• Perpetrator gender: 72% of frauds were committed by men
• Perpetrator position: Owners/executives caused the largest losses (median $600,000)
• Perpetrator department: Most frauds originated from management, executives, sales, and operations
• Red flags: 49% of fraudsters displayed behavioral red flags, with non-fraud-related misconduct and HR-related issues being notable
• Regional impact: The United States and Canada had the highest number of cases, followed by Sub-Saharan Africa and Asia-Pacific
• Fraud prevention: Anti-fraud controls, training, and reporting mechanisms are essential for reducing fraud risk and losses.

Conclusion

The 2020 Report to the Nations underscores the global prevalence and significant financial impact of occupational fraud. It highlights the importance of internal controls, employee training, and effective reporting mechanisms in detecting and preventing fraud. The study also emphasizes that fraud can occur at any level within an organization, and that proactive detection is key to minimizing losses and protecting organizational integrity.