External Fraud | Internal Fraud | ||
| Bribe, secret commissions | 31% | Expense account | 22%
|
| Patent infringement | 12% | Inventory theft | 18% |
| False invoices | 7% | Unnecessary purchases | 16% |
| Product substitution | 7% | Kickbacks | 12% |
| Product theft | 3% | Information theft | 11% |
| Information theft | 3% | Petty cash theft | 5% |
| Credit card fraud | 3% | Cheque forgery | 3% |
| False representations | 2% | Conflict of interest | 2% |
| False advertising | 2% | Product substitution | 2% |
| Extortion | 2% | Phantom vendors | 1% |
| Others | 28% | Others | 8% |