Final answer:
The statement that non-cash schemes occur more frequently than cash schemes in the 2012 Report to the Nations on Occupational Fraud and Abuse is false. Cash schemes are actually more common according to that year's report.
Step-by-step explanation:
According to the 2012 Report to the Nations on Occupational Fraud and Abuse, the statement that non-cash schemes occur more frequently than cash schemes is False. Cash schemes were found to be the most common type of occupational fraud in the 2012 report. Businesses and institutions are advised to recognize the prevalence of cash fraud and implement effective controls to prevent such schemes.