Page 479 - ACFE Fraud Reports 2009_2020

Gender of Perpetrator
Frequency of Fraud Schemes Based on Gender ................................................................................................................................51
Gender of Perpetrator Based on Region ..........................................................................................................................................49
Gender of Perpetrator — Frequency ................................................................................................................................................49
Gender of Perpetrator — Median Loss ............................................................................................................................................50
Position of Perpetrator Based on Gender .........................................................................................................................................50
Position of Perpetrator — Median Loss Based on Gender................................................................................................................51
Geographical Region of Victim Organization
Breakdown of Geographic Regions by Country ......................................................................................................................... 72-73
Countries with Reported Cases .......................................................................................................................................................73
Detection Method by Region ..........................................................................................................................................................23
Geographical Location of Victim Organizations .............................................................................................................................. 7
Frequency and Median Loss of Corruption Cases by Region ...........................................................................................................14
Industry of Victim Organization
Corruption Cases by Industry .........................................................................................................................................................30
Frequency of Schemes Based on Industry ........................................................................................................................................29
Industry of Victim Organizations ....................................................................................................................................................27
Industry of Victim Organizations (Sorted by Median Loss) .............................................................................................................28

Number of Perpetrators
Number of Perpetrators — Frequency and Median Loss .................................................................................................................46
Scheme Type Based on Number of Perpetrators ...............................................................................................................................47
Position of Perpetrator
Median Duration of Fraud Based on Position ..................................................................................................................................41
Median Loss Based on Position of Perpetrator by Region ......................................................................................................... 43-45
Position of Perpetrator Based on Region ..........................................................................................................................................42
Position of Perpetrator — Frequency ..............................................................................................................................................40
Position of Perpetrator — Median Loss ...........................................................................................................................................41
Scheme Duration
Frequency and Median Loss Based on Duration of Fraud ...............................................................................................................16
Median Duration of Fraud Based on Scheme Type ..........................................................................................................................17

Scheme Type
Frequency and Median Loss of Asset Misappropriation Sub-Schemes ..............................................................................................13
Occupational Fraud and Abuse Classification System (Fraud Tree) ..................................................................................................11
Occupational Frauds by Category — Frequency .............................................................................................................................12
Occupational Frauds by Category — Median Loss ..........................................................................................................................12
Overlap of Fraud Schemes ...............................................................................................................................................................15

Size of Victim Organization
Scheme Type by Size of Victim Organization ..................................................................................................................................26
Size of Victim Organization — Frequency .....................................................................................................................................25
Size of Victim Organization — Median Loss ...................................................................................................................................25
Tenure of Perpetrator
Tenure of Perpetrator — Frequency .................................................................................................................................................52
Tenure of Perpetrator — Median Loss .............................................................................................................................................53

Type of Victim Organization
Type of Victim Organization — Frequency .....................................................................................................................................24
Type of Victim Organization — Median Loss .................................................................................................................................24

REPORT TO THE NATIONS ON OCCUPATIONAL FRAUD AND ABUSE 75