Page 400 - ACFE Fraud Reports 2009_2020

Index of Exhibits

Age of Perpetrator
Age of Perpetrator — Frequency ..................................................................................................................................................... 48
Age of Perpetrator — Median Loss ................................................................................................................................................. 48
Anti-Fraud Controls
Duration Based on Presence of Anti-Fraud Controls ....................................................................................................................... 37
Frequency of Anti-Fraud Controls .................................................................................................................................................... 33
Frequency of Anti-Fraud Controls by Region ........................................................................................................................... 35 – 36
Frequency of Anti-Fraud Controls by Size of Victim Organization ................................................................................................... 34
Impact of Hotlines ............................................................................................................................................................................ 17
Median Loss Based on Presence of Anti-Fraud Controls ................................................................................................................ 37
Primary Internal Control Weakness Observed by CFE .................................................................................................................... 38
Behavioral Red Flags of Perpetrators
Behavioral Red Flags of Perpetrators .............................................................................................................................................. 57
Behavioral Red Flags of Perpetrators Based on Department .................................................................................................. 59 – 60
Behavioral Red Flags of Perpetrators Based on Position ................................................................................................................ 58
Behavioral Red Flags of Perpetrators Based on Scheme Type ....................................................................................................... 59
Case Results
Cases Referred to Law Enforcement ............................................................................................................................................... 61
Cases Resulting in Civil Suit ............................................................................................................................................................. 63
Reason(s) Case Not Referred to Law Enforcement ......................................................................................................................... 62
Recovery of Victim Organization’s Losses ....................................................................................................................................... 64
Result of Cases Referred to Law Enforcement ............................................................................................................................... 62
Result of Civil Suits .......................................................................................................................................................................... 63
Criminal and Employment Background of Perpetrator
Perpetrator’s Criminal Background .................................................................................................................................................. 56
Perpetrator’s Employment Background........................................................................................................................................... 56
Demographics of Survey Participants
Experience of Survey Participants ................................................................................................................................................... 66
Nature of Survey Participants’ Fraud Examination Work ................................................................................................................. 67
Primary Occupations of Survey Participants .................................................................................................................................... 66
Department of Perpetrator
Behavioral Red Flags of Perpetrators Based on Department .................................................................................................. 59 – 60
Department of Perpetrator — Frequency ........................................................................................................................................ 52
Department of Perpetrator (Sorted by Median Loss) ...................................................................................................................... 52
Department of Perpetrator Based on Region .......................................................................................................................... 53 – 54
Scheme Type Based on Perpetrator’s Department ......................................................................................................................... 55
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Detection Method
Detection Method by Organization Size .......................................................................................................................................... 18
Detection Method by Region ........................................................................................................................................................... 19
Detection Method by Scheme Type ................................................................................................................................................ 19
Impact of Hotlines ............................................................................................................................................................................ 17
Initial Detection of Occupational Frauds .......................................................................................................................................... 14
Median Loss by Detection Method ................................................................................................................................................. 15
Source of Tips .................................................................................................................................................................................. 16
Distribution of Losses
Distribution of Dollar Losses .............................................................................................................................................................. 9
Education Level of Perpetrator
Education of Perpetrator — Frequency ............................................................................................................................................ 50
Education of Perpetrator — Median Loss ........................................................................................................................................ 51
Gender of Perpetrator
Gender of Perpetrator — Frequency ................................................................................................................................................ 46
Gender of Perpetrator — Median Loss ............................................................................................................................................ 47
Gender of Perpetrator Based on Region .......................................................................................................................................... 46
Position of Perpetrator — Median Loss Based on Gender .............................................................................................................. 47

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