Page 384 - ACFE Fraud Reports 2009_2020

Perpetrator’s Criminal and Employment History

Perpetrator’s Criminal Background
In 860 of the cases in our study, the respondent was able to provide information about the fraudster’s criminal
history. In only 6% of those cases had the fraudster been convicted of a fraud-related offense prior to the scheme
in question. This is consistent with our findings from previous studies.

Perpetrator’s Criminal Background

87.3% 2012
Never Charged or Convicted 85.7%
87.4% 2010
Criminal Background Charged But Not Convicted 5.9% 2008
5.6%
6.7%
Had Prior Convictions
6.8%
7.7%
5.7%

Other* 1.2%
0% 20% 40% 60% 80% 100%
Percent of Cases
*“Other” category was not included in the prior years’ Reports.

Perpetrator’s Employment History
There were 695 cases in which the CFE provided information on the fraudster’s employment history, and their
responses show that the vast majority (84%) of occupational fraudsters had never been punished or terminated
by an employer for a fraud-related offense before the frauds in question. Only about 7% of fraudsters had previ-
ously been terminated by another employer for fraud.

Perpetrator’s Employment Background
| 2012 REPORT TO THE NATIONS on occupational FRAUD and abuse
83.7% 2012
Never Punished or Terminated 82.4% 2010
Employment Background Previously Terminated 5.1% 12.3% 2008
82.6%
7.1%
9.5%

8.1%
Previously Punished
8.1%

Other*
0% 1.2% 20% 40% 60% 80% 100%
Percent of Cases
*“Other” category was not included in the prior years’ Reports.

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