V. TIPOLOGI DAN MODUS FRAUD
OUR STUDY COVERED
2,088 CASES from
Causing total losses of more than $3.6 TRILION
125
COUNTRIES
Berdasarkan data ACFE 2022, terdapat 2.088 kasus yang berasal dari 125 negara, di 8 region (USA Canada, Sub Saharan Africa, Asia Pacific, Western Europe, Middle East Nort Afica Southern Asia, Latin America Carribean and Eastern Europe Western/ Central Asia): GAMBAR 3. REPORT TO THE NATIONS ON OCCUPATIONAL FRAUD AND ABUSE – 2022 (ACFE)
LEVEL OF AUTHORITY Most occupational frauds are committed by employee-level or manager-level personel. But frauds by owners / executives are much more harmful
Fraud yang dilaporkan diperkirakan menyebabkan kerugian total lebih dari 3,6 Triliun Dollar US. Responden memperkirakan secara khusus organisasi kerugian rata-rata 150.000 Dollar US. Pelaku fraud yang memiliki otoritas atau wewenang lebih tinggi cenderung menyebabkan kerugian yang jauh lebih besar. Pemilik/eksekutif hanya melakukan 20% dari total jumlah fraud , tetapi mereka menyebabkan kerugian terbesar.
MEDIAN LOSS $600,000
MEDIAN LOSS $150,000
MEDIAN LOSS $60,000
OWNER/ EXECUTIVE
EMPLOYEE 41%
MANAGER 35%
20%
PERCENT OF CASES
GAMBAR 4. LEVEL OF AUTHORITY
13
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