Page 681 - ACFE Fraud Reports 2009_2020

Size of Organization

In Figure 16, the size of the victim organizations in our study is shown based on the number of employees. The
cases reported to us were evenly distributed, with about a quarter in each size category. Small businesses (those
with fewer than 100 employees) had the highest median loss of USD 150,000, while large organizations (those
with more than 10,000 employees) had a median loss of USD 140,000. It is important to note, however, that a
small business likely will feel the impact of a loss this size much more than its larger counterparts.

Figure 17 shows the distribution of victim organizations by annual revenue, with median losses ranging from
USD 114,000 in the smallest organizations to USD 150,000 in the largest.

FIG. 16 How does an organization’s size relate FIG. 17 How does an organization’s gross
to its occupational fraud risk? annual revenue relate to its occupational fraud risk?

38%
26% 27% 25%
23%
26%
PERCENT OF C A SES PERCENT OF C A SES 12%
24%

<100 100–999 1,000–9,999 10,000+ < $50 million $50 million– $500 million– $1 billion+
employees employees employees employees $499 million $999 million

MEDIAN L OSS MEDIAN L OSS

$100,000
$114,000
$120,000 $120,000
$132,000
$140,000
$150,000 $150,000

Victim Organizations Report to the Nations 25