Page 535 - ACFE Fraud Reports 2009_2020

Perpetrators

Figure 69: Frequency and Median Loss Based on Position of Perpetrator—Asia-Pacific

$1,200,000 45%
$1,125,000
42.1% 40%
$1,000,000
35%
33.6%
$800,000 30%
MEDIAN L OSS $600,000 20.6% 25% PERCENT OF CASES

20%

15%
$400,000
$350,000
10%
$200,000
5%
$78,000
$0 0%
Employee Manager Owner/Executive
POSITION OF PERPETRATOR
Median Loss Percent of Cases

Figure 70: Frequency and Median Loss Based on Position of Perpetrator—Latin America and the Caribbean

$2,000,000 40%
$1,850,000
$1,800,000
35.1% 36.0% 35%
$1,600,000
30%
$1,400,000 25%
MEDIAN L OSS $1,000,000 25.2% 20% PERCENT OF CASES
$1,200,000

$800,000
$600,000 15%
10%
$400,000
$250,000 5%
$200,000
$50,000
$0 0%
Employee Manager Owner/Executive
POSITION OF PERPETRATOR
Median Loss Percent of Cases

REPORT TO THE NATIONS ON OCCUPATIONAL FRAUD AND ABUSE 51