Page 537 - ACFE Fraud Reports 2009_2020

Perpetrators

Figure 73: Frequency and Median Loss Based on Position of Perpetrator—Southern Asia

$350,000 70%
62.4%
$300,000
$300,000 60%
$250,000 50%
MEDIAN L OSS $200,000 40% PERCENT OF CASES

30%
$150,000
$100,000 26.9% $96,000 20%
$75,000
$50,000 10%
7.5%
$0 0%
Employee Manager Owner/Executive
POSITION OF PERPETRATOR
Median Loss Percent of Cases

Figure 74: Frequency and Median Loss Based on Position of Perpetrator—Canada

$900,000 50%
45.1% $835,000
$800,000 45%

$700,000 40%
35%
$600,000 30%
MEDIAN L OSS $500,000 30.5% 25% PERCENT OF CASES

$400,000
20%
19.5%
$300,000
15%
$200,000 $175,000 10%
$110,000
$100,000 5%
$0 0%
Employee Manager Owner/Executive

POSITION OF PERPETRATOR
Median Loss Percent of Cases

REPORT TO THE NATIONS ON OCCUPATIONAL FRAUD AND ABUSE 53