In the 2011 Global Fraud Survey the category that committed

In the 2011 Global Fraud Survey, the category that committed the smallest percentage of occupational fraud was

Solution

Answer - External Parties

Explanation: The findings of the Global Fraud Survey of 2011 came as a surprise for the management of most of the organisations where the surveyors and researchers found that the major source of occupational fraud came from within the organisations. The report of the survey highlights that the internal employees and related parties conducted most of the frauds where the insiders conducted close to 60% of the global frauds. Another major surprise in the findings of the survey was that the smallest percentage of the occupational fraud was committed by the external parties.