Perpetrator’s Gender As the following chart shows, males tend to account for roughly two-thirds of all fraud cases, a ratio that has been fairly consistent in our last three studies.
Gender of Perpetrator — Frequency 80% 2012
Percent of Cases
70%
65.0%
66.7% 59.1%
60%
2010
50% 40%
35.0% 33.3%
2008
40.9%
30% 20% 10% 0%
Female
Male
Gender of Perpetrators
The ratio of male to female fraudsters varies greatly depending on the region. Europe, Asia, Africa and Latin America/Caribbean each saw males account for 75% or more of frauds, which was also true in our 2010 Report. Conversely, Canada and the United States had the lowest rates of male fraudsters, which was consistent with 2010, as well. Canada, in fact, reported more frauds committed by females than males, although we had a small
46
Gender of Perpetrator Based on Region Europe Asia Africa
Region
| 2012 Report to the Nations on Occupational Fraud and Abuse
sample of only 58 Canadian cases, which likely impacts the reliability of that result.
83.7% 82.1%
Female
17.9% 81.9% 18.1% 75.0%
Central/South America
25% 71.4%
Oceania
28.6% 55.2%
United States
44.8% 48.1% 51.9%
Canada 0%
Male
16.3%
20%
40%
60%
Percent of Cases
80%
100%