Page 300 - ACFE Fraud Reports 2009_2020

perpetrators

perpetrator’s Age
The distribution of perpetrators based on their age was similar to our 2008 study, but the 2010 perpetrators tended to be
slightly younger. Our past reports have generally shown the highest levels of fraud to occur in the 36–50 age range, but this
year we found more than half of all cases were committed by individuals between the ages of 31 and 45. Generally speak-
ing, median losses tended to rise with the age of the perpetrator, which is consistent with our prior research. The most
notable difference between 2008 and 2010 is the losses caused by perpetrators older than 60. In each study, however,
we were dealing with fewer than 40 cases in that category. Given the small sample size, we believe this is more likely to
be an anomaly than an indication of any particular trend.

Age of Perpetrator — Frequency

20% 19.3% 19.3%
2010
18.1%
17.5%
16.1% 16.2% 2008
15%
13.7% 12.0%
12.8%
Percent of Cases 10% 9.6% 8.1% 9.4%

5.2% 5.2% 6.9%
5% 4.6%
3.9%
2.2%

0%
<26 26 – 30 31 – 35 36 – 40 41 – 45 46 – 50 51 – 55 56 – 60 >60
Age of Perpetrator

56 | 2010 RepoRt to the NAtioNs ON OccuPATIONAl FRAUD ANd AbuSE