Page 388 - ACFE Fraud Reports 2009_2020

Sales Executive/Upper Management
170 Cases 159 Cases
Number Percent Number Percent
Behavioral Red Flag Behavioral Red Flag
of Cases of Cases of Cases of Cases
Financial Difficulties 46 27.1% Living Beyond Means 78 49.1%
Living Beyond Means 44 25.9% Wheeler-Dealer Attitude 51 32.1%
Unusually Close Association with Vendor/ 31 18.2% Control Issues/Unwillingness to Share 42 26.4%
Customer Duties
Wheeler-Dealer Attitude 26 15.3% Financial Difficulties 40 25.2%
Excessive Pressure from within Organization 25 14.7% Unusually Close Association with Vendor/ 36 22.6%
Divorce/Family Problems 21 12.4% Customer
Control Issues/Unwillingness to Share 20 11.8% Divorce/Family Problems 22 13.8%
Duties Irritability, Suspiciousness or Defensiveness 21 13.2%
Past Employment-Related Problems 16 9.4% Past Employment-Related Problems 19 11.9%
Irritability, Suspiciousness or Defensiveness 15 8.8% Addiction Problems 17 10.7%
Complaining About Inadequate Pay 11 6.5% Excessive Pressure from within Organization 16 10.1%
Excessive Family/Peer Pressure 10 5.9% Past Legal Problems 13 8.2%
Addiction Problems 8 4.7% Excessive Family/Peer Pressure 11 6.9%
Instability in Life Circumstances 8 4.7% Complaining About Lack of Authority 10 6.3%
Complaining About Lack of Authority 7 4.1% Complaining About Inadequate Pay 9 5.7%
Refusal to Take Vacations 7 4.1% Refusal to Take Vacations 7 4.4%
Past Legal Problems 6 3.5% Instability in Life Circumstances 6 3.8%

Customer Service Purchasing
92 Cases 76 Cases
Number Percent Number Percent
Behavioral Red Flag Behavioral Red Flag
of Cases of Cases of Cases of Cases
Living Beyond Means 33 35.9% Unusually Close Association with Vendor/ 36 47.4%
Financial Difficulties 31 33.7% Customer
Divorce/Family Problems 16 17.4% Living Beyond Means 29 38.2%
Unusually Close Association with Vendor/ 11 12.0% Control Issues/Unwillingness to Share 17 22.4%
Customer Duties
Addiction Problems 8 8.7% Financial Difficulties 12 15.8%
Irritability, Suspiciousness or Defensiveness 8 8.7% Irritability, Suspiciousness or Defensiveness 9 11.8%
Complaining About Inadequate Pay 8 8.7% Wheeler-Dealer Attitude 9 11.8%
Instability in Life Circumstances 8 8.7% Divorce/Family Problems 7 9.2%
Wheeler-Dealer Attitude 7 7.6% Addiction Problems 5 6.6%
Past Employment-Related Problems 7 7.6% Complaining About Inadequate Pay 5 6.6%
Past Legal Problems 6 6.5% Complaining About Lack of Authority 4 5.3%
Excessive Pressure from within Organization 5 5.4% Excessive Family/Peer Pressure 3 3.9%
| 2012 REPORT TO THE NATIONS on occupational FRAUD and abuse
Excessive Family/Peer Pressure 4 4.3% Refusal to Take Vacations 3 3.9%
Control Issues/Unwillingness to Share 4 4.3% Past Employment-Related Problems 3 3.9%
Duties Excessive Pressure from within Organization 2 2.6%
Complaining About Lack of Authority 3 3.3% Instability in Life Circumstances 2 2.6%
Refusal to Take Vacations 3 3.3% Past Legal Problems 1 1.3%

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