Page 299 - ACFE Fraud Reports 2009_2020
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It is unclear exactly why this trend appears in our data, but one possible explanation is that even within each position
group, there tend to be bands of authority — meaning some managers or executives have more authority than others. We
could be seeing the effect of higher male authority within each position.
Position of Perpetrator based on Gender
Male
356
Employee 356 Female
Position of Perpetrator Manager 184 514
Owner/Executive
35 247
0 100 200 300 400 500 600
Number of Cases
Position of Perpetrator — Median loss based on Gender
Male
$95,000
Employee $70,000 Female
Position of Perpetrator Manager $250,000
$150,000
Owner/Executive
$200,000 $850,000
$0 $200,000 $400,000 $600,000 $800,000 $1,000,000
Median Loss
2010 RepoRt to the NAtioNs ON OccuPATIONAl FRAUD ANd AbuSE | 55
