Page 739 - ACFE Fraud Reports 2009_2020

Department of Perpetrator Number of Perpetrators
What are the most common occupational How does the number of perpetrators in a
fraud schemes in high-risk departments? 42 scheme relate to occupational fraud? 48
What departments pose the greatest risk for occupational fraud? 41 Spotlight: Internal control weaknesses that contribute
Spotlight: Profile of a fraudster 46–47 to occupational fraud 36

Detection Method Position of Perpetrator
How does detection method relate to fraud duration and loss? 20 How does gender distribution and median loss 44
vary based on the perpetrator’s level of authority?
How is occupational fraud initially detected? 19 How does the perpetrator’s level of authority relate to
To whom did whistleblowers initially report? 23 occupational fraud? 38
What formal reporting mechanisms did whistleblowers use? 22 Based on region 63–77
Who reports occupational fraud? 19 How does the perpetrator’s level of authority relate to
Spotlight: Fraud in nonprofits 28–29 scheme duration? 39
Spotlight: Hotline and reporting mechanism effectiveness 21 How does the perpetrator’s tenure relate
to median loss at different levels of authority? 40
Duration of Fraud Spotlight: Internal control weaknesses that contribute
to occupational fraud 36
How does detection method relate to fraud loss and duration? 20
Spotlight: Fraud in nonprofits 28–29
How does the duration of a fraud relate to median loss? 14 Spotlight: Profile of a fraudster 46–47
How does the perpetrator’s level of authority relate to scheme duration? 39
How does the presence of anti-fraud controls Scheme Type
relate to the duration of fraud? 34
How do fraud schemes vary by organization size? 26
How long do different occupational fraud schemes last? 15
How is occupational fraud committed? 10
Education Level of Perpetrator How long do different occupational fraud schemes last? 15
How does the perpetrator’s education level relate to occupational fraud? 46 How often do fraudsters commit more than one type of
Spotlight: Profile of a fraudster 46–47 occupational fraud? 12
Occupational Fraud and Abuse Classification System (the Fraud Tree) 11
Gender of Perpetrator Spotlight: Fraud in nonprofits 28–29

How does gender distribution and median loss What are the most common occupational
vary based on the perpetrator’s level of authority? 44 fraud schemes in high-risk departments? 42
How does the gender distribution of perpetrators vary by region? 43 What are the most common occupational fraud
schemes in various industries? 30
How does the perpetrator’s gender relate to occupational fraud? 43
Spotlight: Profile of a fraudster 46–47 What asset misappropriation schemes present the greatest risk? 13
What is the typical velocity (median loss per month)
Geographical Region of Victim Organization of different occupational fraud schemes? 16
How does the gender distribution of perpetrators vary by region? 43 Size of Victim Organization
How does the recovery of fraud losses vary by region? 57 How do anti-fraud controls vary by size of victim organization 35
Regional focus (most common schemes, detection, anti-fraud How do fraud schemes vary by organization size? 26
controls, perpetrator’s level of authority, and cases by country) 62–77
Asia-Pacific 62-63 How does an organization’s gross annual revenue relate 25
to its occupational fraud risk?
Eastern Europe and Western/Central Asia 64-65 How does an organization’s size relate to its occupational fraud risk? 25
Latin America and the Caribbean 66-67 Spotlight: Control weaknesses that contribute to occupational fraud 36
Middle East and North Africa 68-69 Spotlight: Hotline and reporting mechanism effectiveness 21
Southern Asia 70-71
Sub-Saharan Africa 72-73 Tenure of Perpetrator
United States and Canada 74-75
How does the perpetrator’s tenure relate to
Western Europe 76-77 median loss at different levels of authority? 40
Reported cases by region 7 How does the perpetrator’s tenure relate to occupational fraud? 39
Spotlight: The global cost of fraud 8-9 Spotlight: Profile of a fraudster 46–47

Industry of Victim Organization Type of Victim Organization
How does occupational fraud affect What levels of government are victimized by occupational fraud? 24
organizations in different industries? 27 What types of organizations are victimized by occupational fraud? 24
Spotlight: Fraud in nonprofits 28–29
What are the most common occupational
fraud schemes in various industries? 30
Index of Figures Report to the Nations 83