Financial Crime World

Customer Fraud Tops List of Disruptive Frauds, PwC Survey Reveals

A new survey by PwC has shed light on the alarming rise of customer fraud, which now accounts for 35% of all reported crimes globally. The findings highlight the significant threat posed by customers to businesses, particularly in industries that have shifted towards direct-to-consumer strategies.

Customer Fraud: The Most Common and Widespread Form of Crime

According to the survey, customer fraud is not only the most common type of external fraud but also the most widespread form of crime experienced by organizations. This trend is expected to continue as more companies adopt digital channels and interact directly with consumers.

Industry Vulnerability

The financial services and consumer markets sectors are particularly vulnerable to customer fraud, with 26% of respondents citing this type of fraud as their most significant challenge.

Prevention Strategies

However, the survey also reveals that dedicated resources, robust processes, and technology can be effective in preventing customer fraud. This is a promising finding, given the growing importance of direct-to-consumer strategies in various industries.

Third-Party Fraud on the Rise

The survey also highlights the increasing threat posed by third-party fraud, with 19% of respondents citing vendors/suppliers as the source of their most significant external fraud.

Third-Party Risk Program

Despite this trend, many companies lack a mature third-party risk program, with half lacking formal due diligence and monitoring processes. However, Luxembourg stands out for its high concentration of financial services subject to strict local or EU regulations, which has led to a higher level of sophistication in third-party due diligence.

Senior Management Complicit in Fraud

The survey also reveals that fraud committed by senior management is often among the most insidious, as executives have the ability to override internal controls. In Luxembourg, perpetrators are often long-term and experienced employees with some degree of managerial status or influence.

Fraud Accusations on the Rise

For the first time, PwC’s survey asked respondents if their organizations had been accused of perpetrating a fraud. The findings show that nearly 3 in 10 organizations that reported experiencing fraud were also accused of committing a fraud, corruption, or other economic crime.

Global Comparison

In Luxembourg, only 5% of respondents said they were accused of fraud, corruption, or other economic crime, which is a much lower percentage than reported globally.

The Cost of Fraud

The survey highlights the significant financial and reputational costs associated with fraud. Roughly 13% of respondents globally who experienced a fraud in the last 24 months reported losing more than $50 million across all incidents.

Top 5 Costliest Frauds

The top 5 costliest frauds were:

  • Antitrust
  • Insider trading
  • Tax fraud
  • Money laundering
  • Bribery and corruption

Major frauds perpetrated by insiders are potentially far more damaging than externally perpetrated crimes, with 43% of reported incidents resulting in losses of $100 million or more.

Conclusion

Overall, the survey highlights the need for organizations to prioritize fraud prevention and detection, particularly in industries that interact directly with consumers. By implementing robust processes, technology, and dedicated resources, companies can mitigate the risks associated with customer fraud and other forms of economic crime.