Page 738 - ACFE Fraud Reports 2009_2020

INDEX OF FIGURES

Age of Perpetrator How does the duration of a fraud relate to median loss? 14
How does the perpetrator’s age relate to occupational fraud? 45 How does the number of perpetrators in a scheme 48
relate to occupational fraud?
Spotlight: Profile of a fraudster 46–47
How does the perpetrator’s education level relate to occupational fraud? 46
Anti-Fraud Controls How does the perpetrator’s gender relate to occupational fraud? 43
How does the perpetrator’s level of authority relate
How do anti-fraud controls vary by size of victim organization? 35
to occupational fraud in various regions? 63–77
How does the presence of anti-fraud controls relate to median loss? 33
How does the perpetrator’s tenure relate to median
How does the presence of anti-fraud loss at different levels of authority? 40
controls relate to the duration of fraud? 34
How does the perpetrator’s tenure relate to occupational fraud? 39
How has the use of anti-fraud How does the presence of anti-fraud controls relate to median loss? 33
controls changed over the last decade? 32
Spotlight: Internal control weaknesses that contribute How is occupational fraud committed? 10
to occupational fraud 36 Spotlight: Fraud in nonprofits 28–29
Spotlight: Fraud in nonprofits 28–29 Spotlight: Hotline and reporting mechanism effectiveness 21
Spotlight: Hotline and reporting mechanism effectiveness 21 Spotlight: Profile of a fraudster 46–47
What anti-fraud controls are most common in various regions? 63–77 Spotlight: The global cost of fraud 8-9
What anti-fraud controls are most common? 31 What asset misappropriation schemes present the greatest risk? 13
What departments pose the greatest risk for occupational fraud? 41
Behavioral Red Flags of Perpetrator What is the typical velocity (median loss per month) of
Do fraud perpetrators also engage in non-fraud-related misconduct? 51 different occupational fraud schemes? 16
Do fraud perpetrators experience negative What levels of government are victimized by occupational fraud? 24
HR-related issues prior to or during their frauds? 51 What types of organizations are victimized by occupational fraud? 24
How often do perpetrators exhibit behavioral red flags? 50
Spotlight: Behavioral Red Flags of Fraud 52–53 Concealment of Fraud Schemes
Spotlight: How occupational fraud is concealed 17
Case Results
How do victim organizations punish fraud perpetrators? 54 Criminal and Employment Background
How does the recovery of fraud losses vary by region? 57 of Perpetrator
How does the type of scheme relate to fines Do perpetrators tend to have prior employment-related
incurred by victim organizations? 57 disciplinary actions for fraud? 49
Spotlight: Response to fraud 55 Do perpetrators tend to have prior fraud convictions? 48
Why do organizations decline to refer cases to law enforcement? 56 Spotlight: Behavioral red flags of fraud 52–53
Was a background check run on the perpetrator prior to hiring? 37
Cost of Fraud What types of background checks were run on the

How do gender distribution and median loss vary perpetrator prior to hiring? 37
based on the perpetrator’s level of authority? 44
How does the perpetrator’s age relate to occupational fraud? 45 Demographics of Survey Participants
How does an organization’s gross annual revenue relate How many fraud cases have survey participants
to its occupational fraud risk? 25 investigated in the past two years? 61
How does an organization’s size relate to its occupational fraud risk? 25 How much fraud examination experience did survey participants have? 61
How does detection method relate to fraud loss and duration? 20 What was the primary occupation of survey participants? 60
How does occupational fraud affect organizations in different industries? 27 What was the professional role of the survey participants? 61

82 Index of Figures Report to the Nations