Page 296 - ACFE Fraud Reports 2009_2020
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perpetrators
Position of Perpetrator in Oceania — 40 cases
Position of Perpetrator (percent of cases) Employee (40.0%) $300,000
$338,000
Manager (45.0%)
Owner/Executive (15.0%)
$750,000
$0 $200,000 $400,000 $600,000 $800,000
Median Loss
perpetrator’s Gender
Two-thirds of the frauds in our study were committed by males, which is a higher percentage than we encountered in 2008,
but consistent with the overall trend noted in prior reports that most occupational frauds are committed by men.
Gender of Perpetrator — Frequency 2010
Gender of Perpetrator Female 33.3% 59.1% 66.7% 2008
Male
0% 10% 20% 30% 40.9% 50% 60% 70% 80%
40%
Percent of Cases
52 | 2010 RepoRt to the NAtioNs ON OccuPATIONAl FRAUD ANd AbuSE
