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CORPORATE FRAUD HANDBOOK

Exhibit 1.6

2006 National Fraud Survey: Percentage of Cases by Position

Employee

41.2%

Position of Perpetrator

Manager

Owner/exec

19.3%

39.5%

0%

10%

20% 30% Percent of Cases

40%

50%

caused by a male employee was $250,000, while the median loss caused by a female employee was $102,000. (See Exhibit 1.8.) The most logical explanation for this dispar- ity seems to be the “glass ceiling” phenomenon. Generally, in the United States, men oc- cupy higher-paying positions than their female counterparts. And, as we have seen, there is a direct correlation between median loss and position.

According to our survey data, as shown in Exhibit 1.9, males are also the principal perpetrator in a majority of cases, accounting for 61 percent of frauds in our study ver- sus 39 percent in which a female was the primary culprit.

Exhibit 1.7

2006 National Fraud Survey: Median Loss by Position

Position of Perpetrator

Employee

Manager

Owner/exec

$78,000

$218,000

$1,000,000

$0

$200,000

$400,000

$600,000 Median Loss

$800,000

$1,000,000 $1,200,000

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