© D.L. Crumbley
Losses from fraud caused by managers and executives were 3.5 times greater than those caused by non-managerial employees.
Losses caused by men were 3 times those caused by women. [53% males; 47% females]
Losses caused by perpetrators 60 and older were 27 times those caused by perpetrators 25 or younger.
Losses caused by perpetrators with post-graduate degrees were more than 3.5 times greater than those caused by high school graduates.
Source: 2002 ACFE Report