Perpetrators

  • Behavioral Red Flags

    It is common for occupational fraudsters to exhibit certain behavioral traits or characteristics while committing their schemes. In 92% of the cases we analyzed, the fraudster displayed at least one of these behavioral red flags, and in 64% of cases, multiple red flags were observed before the fraud was detected. By understanding how these behavioral clues are related to fraudulent conduct, we can improve our ability to catch occupational fraud at an early stage and minimize its costs.

    The chart below shows the percent of cases in which various behavioral red flags were exhibited by the fraudsters in our study. Select one of the options below to see how behavioral red flags vary based on the following factors: the perpetrator’s position, the type of fraud and the perpetrator’s gender.

2014 ACFE Asia-Pacific Fraud Conference