【英文】ACFE报告：2020年全球舞弊调查报告（89页）

英文研究报告 2020年05月08日 11:17 管理员

In order to determine if there is a correlation between fraud and other forms of workplace violations, we asked survey respondents whether the fraudster had been engaged in non-fraud-related misconduct prior to or during the time of the frauds. Figure 42 shows that 45% of occupational fraudsters had engaged in some type of non-fraud-related misconduct. The most common was bullying or intimidation (20% of cases), followed by excessive absenteeism (13%) and excessive tardiness (12%). Human Resources-Related Red Flags In some circumstances, negative events surrounding a person’s conditions of employment (such as poor performance evaluations, loss of pay or benefits, fear of job loss, etc.) can cause financial stress or resentment toward the employer, which might play a role in the decision to commit fraud. We refer to these events as human resources-related red flags. As Figure 43 shows, 42% of fraudsters had experienced some form of HR-related red flags prior to or during the time of their frauds. The most common of these were negative performance evaluations (13% of cases) and fear of job loss (12%).

We asked respondents to identify what consequences fraud perpetrators faced after they had been caught, whether internal, through prosecution, or through civil litigation. This information can be used by organizations to identify the most common results that other victim organizations have experienced. It also can help inform victims about the likelihood of success in pursuing justice or recovery of stolen assets.As seen on the Response to Fraud infographic on page 55, many victims never report their cases to law enforcement. We asked respondents in those cases to tell us why. Figure 45 shows a timeline comparison of victims’ reasons for non-referral; this year’s report is the first time that fear of bad publicity was not the primary reason. Instead, 46% of victims determined that their internal discipline was sufficient. Coupled with the findings that private settlements and civil suits have also risen, it appears there may be a general trend of organizations seeking to resolve fraud cases internally or privately rather than through the criminal justice system.