07202221 Master Training Book

7/13/21

Perpetrator’s Level of Authority Relating to Fraud

3.40%

Other

3% 3%

18.90%

Owner/Executive

19%

20%

36.80%

Manager

35% 34%

40.90%

Employees

44%

41%

0% 5% 10% 15% 20% 25% 30% 35% 40% 45% 50%

2016 2018 2020

37

Perpetrator’s Level of Authority and Median Loss

$104,000

Other

$189,000

$230,000

$703,000

Owner/Executive

$850,000

$600,000

$173,000

Manager

$150,000 $150,000

$60,000 $65,000 $50,000

Employees

$0 $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 $900,000

2016 2018 2020

38

19

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