Page 447 - ACFE Fraud Reports 2009_2020
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Figure 44: Median Loss Based on Position of Perpetrator — United States (626 Cases)



                          Employee     $64,000

                   POSITION OF PERPETRATOR  Owner/Executive  $85,000              $600,000
                           Manager








                             Other                    $250,000

                                $0            $200,000        $400,000        $600,000        $800,000

                                                                 MEDIAN LOSS


                  Figure 45: Median Loss Based on Position of Perpetrator — Sub-Saharan Africa (169 Cases)




                           Employee     $71,000
                   POSITION OF PERPETRATOR  Manager  $118,000








                       Owner/Executive


                                 $0  000  $91,000  $200,000    $400,000 $232,000  $200,000 $600,000  $745,000
                                                                                               $800,000
                  *“Other” category had insufficient responses for median loss calculation.  MEDIAN LOSS


                  Figure 46: Median Loss Based on Position of Perpetrator — Asia-Pacific (123 Cases)



                           Employee  $168,000
                   POSITION OF PERPETRATOR  Manager  $250,000








                       Owner/Executive
                                                                                 $1,500,000

                                 $0  000  $91,000  $500,000  $1,000,000 $232,000  $200,000 $1,500,000  $2,000,000
                  *“Other” category had insufficient responses for median loss calculation.  MEDIAN LOSS



                                                                REPORT TO THE NATIONS ON OCCUPATIONAL FRAUD AND ABUSE           43
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