Page 699 - ACFE Fraud Reports 2009_2020

Perpetrator’s Gender FIG. 33 How does the perpetrator’s
gender relate to occupational fraud?
As shown in Figure 33, more than 70% of
the perpetrators in our study were males. 72%
Men also caused a significantly larger
median loss (USD 150,000) than women
(USD 85,000). This is consistent with our
past studies, all of which have found a sig-
nificant gender disparity in fraud loss and PERCENT OF C A SES
frequency. 28%

Perpetrator’s Gender Based on Region

There was a large variance in the gender
distribution of occupational fraudsters
based on geographic region. Figure Male Female
34 shows that in the United States and
Canada, males accounted for only 59% of
occupational fraud perpetrators, whereas
in Southern Asia and the Middle East and
North Africa, men committed more than MEDIAN L OSS
90% of occupational frauds.

$85,000

FIG. 34 How does the gender distribution $150,000
of perpetrators vary by region?

Western Europe 27%

73% �� 19% Eastern Europe and
Western/Central Asia
81%
and Canada �
41% 7% �
��
��
��
59% �� 4%
��
� Southern Asia
93%
and North Africa 96%
Middle East ��
��
16% � 22% Asia-Pacific
��
United States ��
�
24% 78%
84% ��� ��
76% ��
Sub-Saharan Africa ��
�
and the Caribbean
�
�
�
�
Latin American �
Male Female
Perpetrators Report to the Nations 43
Perpetrators Report to the Nations