Page 318 - ACFE Fraud Reports 2009_2020

perpetrators

Africa — 102 cases canada — 84 cases
Number percent Number percent
Behavioral Red Flag Behavioral Red Flag
of Cases of Cases of Cases of Cases
Living beyond means 62 60.8% Financial difficulties 29 34.5%
Unusually close association with vendor 33 32.4% Control issues, unwillingness to share duties 29 34.5%
Financial difficulties 26 25.5% Living beyond means 28 33.3%
Control issues, unwillingness to share duties 25 24.5% Wheeler-dealer attitude 22 26.2%
Wheeler-dealer attitude 20 19.6% Irritability, suspiciousness or defensiveness 18 21.4%
Refusal to take vacations 17 16.7% Addiction problems 17 20.2%
Irritability, suspiciousness or defensiveness 15 14.7% Divorce/family problems 14 16.7%
Complaining about inadequate pay 12 11.8% Refusal to take vacations 12 14.3%
Divorce/family problems 11 10.8% Unusually close association with vendor 11 13.1%
Excessive pressure from within organization 11 10.8% Complaining about inadequate pay 10 11.9%
Excessive family/peer pressure 10 9.8% Past employment-related problems 10 11.9%
Addiction problems 7 6.9% Instability in life circumstances 7 8.3%
Past employment-related problems 5 4.9% Complaining about lack of authority 3 3.6%
Complaining about lack of authority 4 3.9% Excessive family/peer pressure 3 3.6%
Instability in life circumstances 4 3.9% Past legal problems 1 1.2%
Past legal problems 2 2.0% Excessive pressure from within organization 1 1.2%

central/South America and Oceania — 37 cases
the caribbean — 60 cases Number percent
Behavioral Red Flag
Number percent of Cases of Cases
Behavioral Red Flag
of Cases of Cases Living beyond means 20 54.1%
Financial difficulties 24 40.0% Wheeler-dealer attitude 13 35.1%
Living beyond means 19 31.7% Unusually close association with vendor 11 29.7%
Unusually close association with vendor 16 26.7% Addiction problems 9 24.3%
Divorce/family problems 10 16.7% Divorce/family problems 9 24.3%
Irritability, suspiciousness or defensiveness 10 16.7% Financial difficulties 8 21.6%
Control issues, unwillingness to share duties 10 16.7% Control issues, unwillingness to share duties 8 21.6%
Wheeler-dealer attitude 9 15.0% Past employment-related problems 6 16.2%
Past employment-related problems 6 10.0% Refusal to take vacations 5 13.5%
Excessive family/peer pressure 5 8.3% Irritability, suspiciousness or defensiveness 4 10.8%
Refusal to take vacations 5 8.3% Excessive family/peer pressure 4 10.8%
Addiction problems 4 6.7% Past legal problems 2 5.4%
Complaining about inadequate pay 3 5.0% Excessive pressure from within organization 2 5.4%
Complaining about lack of authority 3 5.0% Instability in life circumstances 1 2.7%
Instability in life circumstances 3 5.0%
Past legal problems 2 3.3%
Excessive pressure from within organization 1 1.7%

74 | 2010 RepoRt to the NAtioNs ON OccuPATIONAl FRAUD ANd AbuSE