Final answer:
The ACFE study in 2010 found the accounting department responsible for the highest percentage of fraud incidents, likely due to their access to financial records and control over reporting.
Step-by-step explanation:
According to the study conducted by the Association of Certified Fraud Examiners (ACFE) in 2010, the accounting department was reported to have accounted for the maximum percentage of fraud incidents. This finding was part of the ACFE's 2010 Report to the Nations, which is a comprehensive global study on occupational fraud. The study highlighted that individuals within the accounting department were often in prime positions to manipulate records and create fraudulent financial statements due to their access to financial records and control over financial reporting.