Page 478 - ACFE Fraud Reports 2009_2020

Index of Figures

Age of Perpetrator
Age of Perpetrator — Frequency .....................................................................................................................................................48
Age of Perpetrator — Median Loss ..................................................................................................................................................48

Anti-Fraud Controls
Frequency of Anti-Fraud Controls ..................................................................................................................................................31
Frequency of Anti-Fraud Controls by Region ........................................................................................................................... 33-37
Frequency of Anti-Fraud Controls by Size of Victim Organization .................................................................................................32
Median Duration of Fraud Based on Presence of Anti-Fraud Controls ............................................................................................38
Median Loss Based on Presence of Anti-Fraud Controls ..................................................................................................................38
Primary Internal Control Weakness Observed by CFE ....................................................................................................................39

Behavioral Red Flags of Perpetrators
Behavioral Red Flags Based on Gender ............................................................................................................................................62
Behavioral Red Flags Based on Position ...........................................................................................................................................60
Behavioral Red Flags Based on Scheme Type ...................................................................................................................................61
Behavioral Red Flags Displayed by Perpetrators ...............................................................................................................................59
HR-Related Red Flags .....................................................................................................................................................................63
Non-Fraud-Related Misconduct ......................................................................................................................................................63
Case Results
Cases Referred to Law Enforcement ................................................................................................................................................64
Cases Resulting in Civil Suits ..........................................................................................................................................................66
Reason(s) Case Not Referred to Law Enforcement ..........................................................................................................................65
Recovery of Victim Organization’s Losses ........................................................................................................................................67
Result of Cases Referred to Law Enforcement .................................................................................................................................65
Result of Civil Suits .........................................................................................................................................................................66
Criminal and Employment Background of Perpetrator
Criminal Background of Perpetrator................................................................................................................................................58
Employment Background of Perpetrator .........................................................................................................................................58
Demographics of Survey Participants
Experience of Survey Participants ....................................................................................................................................................70
Nature of Fraud Examinations Conducted ......................................................................................................................................70
Primary Occupation of Survey Participants .....................................................................................................................................69
Department of Perpetrator
Department of Perpetrator — Frequency ........................................................................................................................................55
Department of Perpetrator (Sorted by Median Loss) .......................................................................................................................56
Frequency of Schemes Based on Perpetrator’s Department ..............................................................................................................57

Detection Method
Detection Method by Size of Victim Organization ..........................................................................................................................23
Impact of Hotlines ..........................................................................................................................................................................22
Initial Detection of Occupational Frauds ........................................................................................................................................19
Median Loss and Median Duration by Detection Method ..............................................................................................................20
Source of Tips .................................................................................................................................................................................21
Distribution of Losses
Distribution of Dollar Losses ........................................................................................................................................................... 9
Education Level of Perpetrator
Education Level of Perpetrator — Median Loss ...............................................................................................................................54

74 REPORT TO THE NATIONS ON OCCUPATIONAL FRAUD AND ABUSE