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%
