Page 534 - ACFE Fraud Reports 2009_2020

Perpetrators

Position of Perpetrator Based on Region
Figures 67–75 show the frequency and median loss of occupational fraud schemes sorted by perpetrator position in
each geographical region of our study. Generally speaking, this data follows the trend from the global dataset; in every
region, losses rose along with authority.

Figure 67: Frequency and Median Loss Based on Position of Perpetrator—United States

$600,000 50%

45.3% $500,000 45%
$500,000
40%
35%
$400,000 31.1% 30%
MEDIAN L OSS $300,000 25% PERCENT OF CASES

20%
$200,000
$150,000 19.9% 15%
10%
$100,000
$54,000 5%
$0 0%
Employee Manager Owner/Executive

POSITION OF PERPETRATOR
Median Loss Percent of Cases

Figure 68: Frequency and Median Loss Based on Position of Perpetrator—Sub-Saharan Africa

$450,000 50%
$400,000
$400,000 45%
43.8% 40.8%
$350,000 40%
35%
$300,000
MEDIAN L OSS $250,000 25% PERCENT OF CASES
30%
$200,000
20%
$147,000
$150,000
15%
$100,000
$100,000 13.5% 10%
$50,000 5%
$0 0%
Employee Manager Owner/Executive
POSITION OF PERPETRATOR
Median Loss Percent of Cases

50 REPORT TO THE NATIONS ON OCCUPATIONAL FRAUD AND ABUSE