07202221 Master Training Book

7/13/21

Occupational Frauds by Category -- Frequency

0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%

86%

89%

83.50%

43%

35.40%

38%

10%

10%

9.60%

Asset Misappropriation Corruption

Financial Fraud Statement

2020 2018 2016

11

Occupational Frauds by Category – Median Loss

$975,000

$1,000,000

$954,000

$900,000

$800,000

$800,000

$700,000

$600,000

$500,000

$400,000

$300,000

$250,000

$200,000

$200,000

$200,000

$114,000

$125,000

$100,000

$100,000

$0

Asset Misappropriation

Corruption

Financial Fraud Statement

2020 2018 2016

12

6

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