Page 709 - ACFE Fraud Reports 2009_2020

Classifying Red Flag Behaviors Job Performance

as a
In 52% of cases, the fraudster exhibited red flags Warning Sign
connected to their work duties.
A fraud perpetrator’s job
Unusually close association with vendor/customer performance will often
19% su
er while the scheme is
Control issues, unwillingness to share duties taking place. Each of
15% these performance-related
Irritability, suspiciousness, or defensiveness issues were cited in at least
10% of cases.
13%
“Wheeler-dealer” attitude
13%
Complained about inadequate pay 13%
8%
Refusal to take vacations Poor performance evaluationS
7%
Excessive pressure from within organization
7%
Past employment-related problems 13%
6%
Complained about lack of authority Excessive absenteeism
5%

In 63% of cases, the fraudster exhibited red flag behavior
associated with his or her personal life. 12%
Living beyond means FEar of job loss
42%
Financial diŒculties
26%
Divorce/family problems
12% 12%
Addiction problems
9% Excessive tardiness
Social isolation
6%
Past legal problems
5% 10%
Instability in life circumstances
4% Denied raise or promotion
Excessive family/peer pressure for success
4%

Perpetrators Report to the Nations 53