Range of financial losses Incurred due to occupational fraud, Aspects of business negatively affected due to occupational fraud, Internal policies and practices revised as a result of occupational fraud, Perceived level of risk, Prevention measures and techniques used by SMEs

Also: Most probelmatic factors for doing business in each country - % of CEOs reporting Tax rates, Access to financing [access to credit], Inefficient government bureaucracy, Tax regulations, Restrictive labour regulations, Inadequate supply of infrastructure, Inadequately educated workforce, Policy instability, Poor work ethic in labour force, Inflation, Foreign currency regulations, Crime & theft, Government instability, Poor public health, Corruption.

% say they justify entertaining clients as acceptable business expenses, % feel that misstating financial performance can be justified, % say cash payments can be justified, % are unsure if facilitation payments are permitted

% believe in the effectiveness of internal controls to detect fraud, bribery or corruption, % have never assessed their fraud risk, For effective fraud prevention % put the most confidence in strong internal controls, rigorous internal audit, regular management reviews, % feel that regular rotation of personnel is more likely to prevent fraud

When fraud does occur or a suspected case is reported, % of companies have a clear process of reporting incidents to the board, have defined roles within investigations for internal audit, compliance, risk and legal, have consistent disciplinary processes.

% of Canadians companies that were victims of economic crime, believe the cost of fraud is higher now than it was 12 months ago, % of victims in the past year estimated their direct fraud-related losses to be greater than US$500,000

% of victims perceived a significant impact on their organization in terms of employee morale, business relations, brand or reputation, share price, relations with regulatory bodies.

Type of economic crime reported (Asset misappropriation, Accounting fraud, Money laundering, Bribery and corruption, Intellectual property infringement, Other )

% reported that the perpetrators of crimes were external fraudsters employee, % detected fraud by chance, internal audit, fraud risk management, electronic means (e.g. automated suspicious transaction reporting systems), formal whistle-blowing mechanisms.

% of companies say they experienced a decline in financial performance, % believe the economic downturn presents a heightened risk of fraud in general [Financial Crisis 2008], % felt that the economic conditions imposed increased pressures and presented individuals with greater incentives to commit fraud.