Page 453 - ACFE Fraud Reports 2009_2020

Perpetrator’s Gender
Figure 57 shows that approximately two-thirds of the fraudsters identified in our study were male, which is
consistent with past findings.

Figure 57: Gender of Perpetrator — Frequency
A
A
65
+
+
+
+
33 3533 + 67 + A
67
2014
2010
2012
Female
Female
Female
33.3%
33.2%
35.0%
Male
Male
Male
66.7%
Perpetrator’s Gender Based on Region 65.0% 66.8%
The percentage of male and female fraudsters varied substantially based on the region in which the fraud occurred,
as illustrated in Figure 58. While the United States and Canada had relatively even distributions of male versus
female fraudsters, in Southern Asia and the Middle East and North Africa, more than 90% of fraud perpetrators
were male.

Figure 58: Gender of Perpetrator Based on Region

Southern Asia 94.4% 5.6%

Middle East and North Africa 90.4% 9.6%
Western Europe 85.1% 14.9%

Eastern Europe and Western/Central Asia 80.8% 19.2%
REGION Sub-Saharan Africa 78.9% 21.1%
Latin America and the Caribbean 75.5% 24.5%

Asia-Pacific 71.8% 28.2%
Canada 54.7% 45.3%
Male
United States 53.9% 46.1%
Female
0% 20% 40% 60% 80% 100%
PERCENT OF CASES

REPORT TO THE NATIONS ON OCCUPATIONAL FRAUD AND ABUSE 49