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1、©2012AssociationofCertifiedFraudExaminers,Inc.2Morethanone-fifthoffraudsinourstudycausedatleast$1millioninlosses.ExecutiveSummaryExecutiveSummarySummaryofFindingsSurveyparticipantsestimatedthatthetypicalorganizationloses5%ofitsrevenuestofraudeachyear.Appliedtothe2011GrossWorldPro
2、duct,thisfiguretranslatestoapotentialprojectedannualfraudlossofmorethan$3.5trillion.Themedianlosscausedbytheoccupationalfraudcasesinourstudywas$140,000.Morethanone-fifthofthesecasescausedlossesofatleast$1million.©2012AssociationofCertifiedFraudExaminers,Inc.3ExecutiveSummaryThefr
3、audsreportedtouslastedamedianof18monthsbeforebeingdetected.Asinourpreviousstudies,assetmisappropriationschemeswerebyfarthemostcommontypeofoccupationalfraud,comprising87%ofthecasesreportedtous;theywerealsotheleastcostlyformoffraud,withamedianlossof$120,000.Financialstatementfrauds
4、chemesmadeupjust8%ofthecasesinourstudy,butcausedthegreatestmedianlossat$1million.Corruptionschemesfellinthemiddle,occurringinjustoverone-thirdofreportedcasesandcausingamedianlossof$250,000.©2012AssociationofCertifiedFraudExaminers,Inc.4ExecutiveSummaryOccupationalfraudismorelikel
5、ytobedetectedbyatipthanbyanyothermethod.Themajorityoftipsreportingfraudcomefromemployeesofthevictimorganization.Corruptionandbillingschemesposethegreatestriskstoorganizationsthroughouttheworld.Forallgeographicregions,thesetwoschemetypescomprisedmorethan50%ofthefraudsreportedtous.
6、©2012AssociationofCertifiedFraudExaminers,Inc.5ExecutiveSummaryOccupationalfraudisasignificantthreattosmallbusinesses.Thesmallestorganizationsinourstudysufferedthelargestmedianlosses.Theseorganizationstypicallyemployfeweranti-fraudcontrolsthantheirlargercounterparts,whichincrease
7、stheirvulnerabilitytofraud.Asinourpriorresearch,theindustriesmostcommonlyvictimizedinourcurrentstudywerethebankingandfinancialservices,governmentandpublicadministration,andmanufacturingsectors.©2012AssociationofCertifiedFraudExaminers,Inc.6ExecutiveSummaryThepresenceofanti-fraudc
8、ontrolsisnotablycorrelatedwithsignifican
