Page 708 - ACFE Fraud Reports 2009_2020

Behavioral Red Flags of Fraud OF ALL FRAUDSTERS

Recognizing the behavioral clues displayed by fraudsters 85 % displayed at least one
can help organizations more eƒectively detect fraud and behavioral red flag
minimize their losses. while committing their crimes.

7 KEY WARNING SIGNS

42 % 26 % 19 % 15 % 13 % 13 % 12 %

Living beyond Financial Unusually close Control issues, Irritability, "Wheeler-dealer" Divorce/family
means di culties association with unwillingness suspiciousness, attitude problems
vendor/customer to share duties or defensiveness

LIVING BEYOND MEANS

50%
A fraudster living beyond
his or her means is the
Living beyond most common red flag by
a sizable margin.
40% means This has ranked as the

#1 red flag in every study
since 2008.

30%

Financial di culties

20%
Unusually close association with vendor/customer

Control issues, unwillingness to share duties
Irritability, suspiciousness, or defensiveness
“Wheeler-dealer” attitude
10% Divorce/family problems

’08 ’10 ’12 ’14 ’16 ’18 ’20

Behavioral Red Flags of Fraud

52 Perpetrators Report to the Nations