Page 555 - ACFE Fraud Reports 2009_2020

Perpetrators

Behavioral Red Flags Based on Perpetrator’s Gender
On page 59, we discussed differences in fraud schemes that are associated with the gender of the perpetrator, and in
Figure 97 we analyzed how behavioral red flags differ between men and women. Women were much more likely than
men to commit fraud based on factors relating to financial need or life circumstances, such as general financial difficul-
ties, divorce or family problems, and addiction issues. Men were much more often seen as having improper relation-
ships with vendors or customers or evidencing a “wheeler-dealer” attitude involving generally unscrupulous or shrewd
behavior.

Figure 97: Behavioral Red Flags Based on Perpetrator’s Gender

Living Beyond Means 45.2%
47.9%
Financial Difficulties 24.7% 41.5%

Unusually Close Association with Vendor/Customer 12.0% 23.7%
Wheeler-Dealer Attitude 6.1% 19.8%
Control Issues, Unwillingness to Share Duties 13.8% 19.0%
10.1%
Divorce/Family Problems 9.2% 11.8% 20.5%
12.7%
BEHA VIORAL RED FLA G Complained About Inadequate Pay 6.5% 8.9% 12.2%
Irritability, Suspiciousness, or Defensiveness
Addiction Problems
9.3%
9.4%
No Behavioral Red Flags
7.5%
Refusal to Take Vacations
10.6%
Excessive Pressure from Within Organization
7.3%
Past Employment-Related Problems 5.2% 7.9%
6.1%
Social Isolation 5.7%
6.3%
6.1%
Past Legal Problems 4.5%
5.3%
Other 6.3%
Excessive Family/Peer Pressure for Success 5.1%
5.4%
4.8%
Complained About Lack of Authority 3.8% Male
Instability in Life Circumstances 3.7% Female
5.6%
0% 10% 20% 30% 40% 50% 60%
PERCENT OF CASES

REPORT TO THE NATIONS ON OCCUPATIONAL FRAUD AND ABUSE 71