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% |