Page 367 - ACFE Fraud Reports 2009_2020

Perpetrators

Participants in our study were asked to supply several
pieces of demographic information about the fraud per-
petrators, including level of authority, age, gender, ten-
ure with the victim, education level, department, crimi-
nal and employment history and behavioral red flags
that were exhibited prior to detection of the frauds. We
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use this information to identify common characteristics
among fraud perpetrators, which can be helpful in as-
sessing relative levels of risk within various areas of an
organization and in highlighting traits and behaviors that
might be consistent with fraudulent activities. As noted
earlier in this Report, one of the most interesting find-
ings in our data is how consistent the results tend to be
from year to year, which indicates that many findings
regarding the perpetrators in our studies might reflect
general trends among all occupational fraudsters.

Perpetrator’s Position
The chart below shows the distribution of fraudsters More than three-quarters of the frauds in
based on three broad levels of authority — employee, our study were committed by individuals
manager and owner/executive. Approximately 42% of in six departments: accounting, opera-
fraudsters were employees, 38% were managers and tions, sales, executive/upper manage-
18% were owner/executives. This distribution is very ment, customer service and purchasing.
similar to the findings from our two previous Reports.

Position of Perpetrator — Frequency

2012
41.6%
Employee 42.1%
39.7% 2010
Position of Perpetrator Owner/Executive 16.9% 37.1% 41.0% 2008 2012 REPORT TO THE NATIONS on occupational FRAUD and abuse |
37.5%
Manager

17.6%

3.2% 23.3%
Other*

0% 10% 20% 30% 40% 50%
Percent of Cases
*“Other” category was not included in the prior years’ Reports.

9 In cases where there were multiple perpetrators, the responses relate to the principle perpetrator — the individual who was identified by the CFE as the primary culprit in the case.
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