Page 429 - ACFE Fraud Reports 2009_2020

Size of Organization
Small businesses (defined as those with fewer than 100 employees) were victimized in the greatest percentage of
cases reported to us, which is consistent with previous Reports. In addition, the median losses for small businesses
and the largest entities (those with more than 10,000 employees) were the highest, at $154,000 and $160,000,
respectively. While the absolute median loss for the largest entities is slightly higher than that for small businesses,
it is important to note that the overall impact of a $154,000 loss for many small businesses is much greater than
the relative impact of a $160,000 loss at an organization with more than 10,000 employees.

Figure 19: Size of Victim Organization — Frequency

28.8%
<100 23.6% 30.8% 31.8%
NUMBER OF EMPLOYEES 1,000-9,999 19.5% 22.8% 25.9% 27.9%

100-999

28.1%

2012
10,000+ 19.8% 20.6% 2014
20.6% 2010
0% 5% 10% 15% 20% 25% 30% 35%
PERCENT OF CASES

Figure 20: Size of Victim Organization — Median Loss

$154,000
<100 $128,000 $147,000
$155,000
NUMBER OF EMPLOYEES 1,000-9,999 $100,000 $139,000 $150,000 $200,000
100-999

$100,000

2012
10,000+ $140,000 $160,000 2014
$164,000 2010
$0 $40,000 $80,000 $120,000 $160,000 $200,000
MEDIAN LOSS

REPORT TO THE NATIONS ON OCCUPATIONAL FRAUD AND ABUSE 25