Page 536 - ACFE Fraud Reports 2009_2020

Perpetrators

Figure 71: Frequency and Median Loss Based on Position of Perpetrator—Western Europe

$1,600,000 50%
45%
$1,400,000 $1,350,000
43.0% 40%
$1,200,000
35%
MEDIAN L OSS $800,000 30.8% 23.4% 25% PERCENT OF CASES
$1,000,000
30%

20%
$600,000
15%
$400,000
10%
$178,000 $220,000
$200,000 5%
$0 0%
Employee Manager Owner/Executive
POSITION OF PERPETRATOR
Median Loss Percent of Cases

Figure 72: Frequency and Median Loss Based on Position of Perpetrator—Eastern Europe and Western/
Central Asia

$1,200,000 40%
34.4% 37.8%
$1,000,000 35%
$1,000,000
30%
$800,000
MEDIAN L OSS $600,000 24.4% 20% PERCENT OF CASES
25%

15%
$400,000
10%
$200,000
$116,000 5%
$50,000
$0 0%
Employee Manager Owner/Executive
POSITION OF PERPETRATOR
Median Loss Percent of Cases

52 REPORT TO THE NATIONS ON OCCUPATIONAL FRAUD AND ABUSE