Page 615 - ACFE Fraud Reports 2009_2020

Perpetrator’s Gender FIG. 30 How does the perpetrator’s
gender relate to occupational fraud?
Figure 30 shows that a sizeable majority 69%
of the fraudsters in our study (69%) were
males. Men also caused much larger medi-
an losses (USD 156,000) than females (USD
89,000). This is consistent with our past
studies, which have all shown males to be
responsible for between 65% and 70% of
frauds along with a significant disparity in PERCENT OF C A SES 31%
fraud loss.

Perpetrator’s Gender Based on Region

The gender distribution of occupational
fraudsters varies significantly by region.
As seen in Figure 31, in the United States
men accounted for 58% of all occupational Male Female
frauds, whereas in the Middle East and
North Africa this figure was 92%.

MEDIAN L OSS $89,000

FIG. 31 How does the gender distribution of
perpetrators vary by region?

$156,000

Western Europe 23%
Canada �� 69% 31%
16%
77% �
Eastern Europe and
Western/Central Asia
84%
8%
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42% �
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� Southern Asia
� 12%
58% 92%
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United States and North Africa 88%
Middle East �
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24% � 27% Asia-Pacific
�
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21% 73%
76% � ��
79% �
Sub-Saharan Africa ��
�
and the Caribbean
�
��
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Latin American �
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Male Female
Perpetrators Report to the Nations 39