Page 158 - ACFE Fraud Reports 2009_2020

The Perpetrators

The Perpetrator’s Department Number of Cases Based on

In addition to classifying perpetrators based on broad de- Perpetrator’s Department
mographic factors such as their age, income or general level Department # of % Median
of authority within an organization, we also grouped them Cases Loss
based on the departments in which they worked. Accounting 249 30.3% $199,000
Executive/Upper 172 20.9% $900,000
When combined with information on the types of schemes Management
committed, this will hopefully provide organizations with Sales 115 14.0% $96,000
valuable information about the relative level of risk for spe-
cific types of fraud in different departments. Customer Service 92 11.2% $50,000
Finance 34 4.1% $395,000
Survey respondents were provided with a list of 15 com- Manufacturing & 31 3.8% $245,000
mon departments or job-type classifications, and were Production
asked to select the one that best described the principal Purchasing 25 3.0% $1,000,000
perpetrator in their case. Warehousing/Inventory 23 2.8% $100,000
Information Technology 20 2.4% $138,000
We received 823 usable responses. The following table Human Resources 15 1.8% $64,000
shows the number of cases based on the perpetrator’s de-
partment. The most heavily represented department was Marketing/ 13 1.6% $650,000
Public Relations
accounting, with over 30% of fraudsters. The next most Legal 12 1.5% $213,000
common category was executive or upper management
(20.9%), followed by sales (14%) and customer service Research & Development 10 1.2% $315,000
(11.2%). Board of Directors 10 1.2% $310,000
Internal Audit 2 0.2% $38,000

ACFE Report to the Nation on Occupational Fraud & Abuse