Page 373 - ACFE Fraud Reports 2009_2020

Overall, 42% of the cases in our study involved multiple perpetrators, but there was a significant discrepancy
between U.S. and non-U.S. cases. Within the U.S., only about one-third of all cases involved collusion, whereas in
other regions, collusion was reported 55% of the time. Also, while the median loss for single-perpetrator cases
was the same ($100,000) both inside and outside the United States, collusion cases in non-U.S. countries were
almost twice as costly.

Number of Perpetrators — Frequency (U.S. vs. Non-U.S.)

80%
U.S. Cases
70% 67.1%
60% 54.7% Non-U.S.
Percent of Cases 50% 45.3% 32.9%

40%

30%

20%

10%
0%
One Two or More

Number of Perpetrators

Number of Perpetrators — Median Loss (U.S. vs. Non-U.S.)

$350,000
U.S. Cases
$300,000
$300,000
Non-U.S.
$250,000
Median Loss $200,000 $175,000 2012 REPORT TO THE NATIONS on occupational FRAUD and abuse |

$150,000

$100,000 $100,000 $100,000

$50,000

$0
One Two or More
Number of Perpetrators

45