At the beginning of the report, it introduced the basic information about occupational fraud. Base on the report, there are three major types of occupational fraud. They are Corruption, Asset Misappropriation, and Financial Statement Fraud. The report highlights that Asset Misappropriation is the most common type of occupational fraud. Also, in the Abuse Classification System, Financial Statement Fraud is the type of occupational fraud that causes the greatest loss. Next, it states the fact that how the loss caused by fraud distributes in the amount of loss. Based on the studies of 2008, 2010 and 2012, most fraud cases distributes in the two groups of losses. Half of cases happen cause the dollar losses less than $200,000, one-fifth of the cases would cause the amount of losses at least $1,000,000. Also, the report states that Asset Misappropriation is the most frequent scheme type in the three categories. .

             In the next part, the report states that the detail information about misappropriation. For example, it lists that the sub-schemes of misappropriation. There are three sub-schemes of misappropriation; Schemes Involving Theft of Cash Receipts, Schemes Involving Fraudulent Disbursements of Cash, and Other Asset Misappropriation Schemes. In these three sub-categories, Schemes Involving Fraudulent Disbursements of Cash is the most common type of asset misappropriation. There are 64.2% of cases in asset misappropriation involves fraudulent disbursements of cash. Then, the report mentions that the duration of fraud schemes. In the 11 types of fraud schemes, the payroll has the long duration. And then, check tampering and financial statement fraud have the similar duration. In addition, it talks about the detection of fraud schemes. In this section, there are 7 sub-topics. They are Initial Detection of Occupational Frauds, Median Loss by Detection Method, Source of Tips, Impact of Hotlines, Initial Detection of Frauds in Small Businesses, Detection Method by Scheme Type, and Detection Method by Region.