Page 376 - ACFE Fraud Reports 2009_2020

Perpetrator’s Age
As shown below, the distribution of fraudsters based on their age fell roughly along a bell-shaped curve and
was fairly consistent from 2010 to 2012. Approximately 54% of all fraudsters were between the ages of 31 and
45. Fraud losses, however, tended to rise with the age of the perpetrator. This upward trend was not nearly as
dramatic in 2012 as in our 2010 study, but we still saw incremental increases for each advancing age range,
punctuated by an unexpected outlier in the 50–55 year range, where the median loss rose to $600,000, nearly
two-and-a-half times higher than the median loss in any other age range.

Age of Perpetrator — Frequency

25%
2012
20% 19.3% 19.6% 19.3%
18.0% 2010
Percent of Cases 15% 9.8% 9.6% 13.5% 13.7% 9.0% 9.4%
16.1%
16.1%

10%
5.8%
5.2% 5.2% 5.2%
5%
3.1%
2.2%
0%
<26 26–30 31–35 36–40 41–45 46–50 51–55 56–60 >60
Age of Perpetrator

Age of Perpetrator — Median Loss

$1,000,000
| 2012 REPORT TO THE NATIONS on occupational FRAUD and abuse
$900,000 2012
$800,000 $974,000
$700,000 $600,000 2010
Median Loss $500,000 $321,000 $428,000
$600,000

$400,000
$300,000 $150,000 $183,000 $270,000 $200,000 $265,000 $232,000 $250,000
$200,000 $50,000 $60,000 $100,000 $120,000 $127,000
$100,000 $25,000 $15,000
$0
<26 26–30 31–35 36–40 41–45 46–50 51–55 56–60 >60
Age of Perpetrator

48