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Table 3 Main communication tools used in the fraud incidents by type of fraud (in  %)

From: Fraud against businesses both online and offline: crime scripts, business characteristics, efforts, and benefits

Communication tools

CEO-frauda

Fraudulent contract

Ghost invoice

Email

94.9

3.0

0

Offline post

0

9.0

100.0

Telephone

5.1

88.0

0

N

98

100

100

  1. aChi Square = 500.8; df = 4, p < .0001