Page 374 - ACFE Fraud Reports 2009_2020

Perpetrator’s Gender
As the following chart shows, males tend to account for roughly two-thirds of all fraud cases, a ratio that has
been fairly consistent in our last three studies.

Gender of Perpetrator — Frequency

80%
2012
70% 65.0% 66.7%
59.1%
60% 2010
Percent of Cases 50% 35.0% 40.9% 2008

40%
33.3%
30%
20%

10%

0%
Female Male
Gender of Perpetrators

The ratio of male to female fraudsters varies greatly depending on the region. Europe, Asia, Africa and Latin
America/Caribbean each saw males account for 75% or more of frauds, which was also true in our 2010 Report.
Conversely, Canada and the United States had the lowest rates of male fraudsters, which was consistent with
2010, as well. Canada, in fact, reported more frauds committed by females than males, although we had a small
sample of only 58 Canadian cases, which likely impacts the reliability of that result.

| 2012 REPORT TO THE NATIONS on occupational FRAUD and abuse
Gender of Perpetrator Based on Region

Europe 83.7% Male
16.3%
Asia 82.1%
17.9% Female
Africa 81.9%
18.1%
Region Central/South America 25% 75.0%

Oceania 71.4%
28.6%
United States 55.2%
44.8%
Canada 48.1%
51.9%
0% 20% 40% 60% 80% 100%
Percent of Cases

46