Page 700 - ACFE Fraud Reports 2009_2020

Position of Perpetrator Based on Gender
We examined gender distribution and median loss data based on the perpetrator’s level of authority, as shown
in Figure 35. At all levels of authority (employee, manager, and owner/executive), males committed a much
larger percentage of frauds than women did. Male owners/executives and managers also accounted for much
larger losses than their female counterparts. This was particularly true at the owner/executive level, where the
median loss caused by men (USD 795,000) was more than four times larger than the median loss caused by
women (USD 172,000). At the employee level, however, losses caused by males and females were equal.

FIG. 35 How do gender distribution and median loss vary based on the
perpetrator’s level of authority?

86%

73%
64%

PERCENT OF C A SES 36% 27% 14%

Employee Manager Owner/executive

MEDIAN L OSS $60,000 $60,000 $173,000 $100,000 $172,000

Male Female

$795,000

44 Perpetrators Report to the Nations