Deputy Seminar, Denver, CO

7/11/2018

Profiles of Fraudsters

The Good Mom—Christi

The Gift Giver—Geneva Man About Town—Dave

Copyright2018, Acuity Forensics

Who’s Taking the Money? • How does a perpetrator’s tenure relate to occupational fraud?

9%

$40,000

Less than 1year

44%

$100,000

1-5 years

$173,000

23%

6-10 years

$241,000

24%

More than 10 years

Median Loss

Percent ofCases

2018 ACFEReport to the Nations Copyright2018, Acuity Forensics

Key Red Flags

Behaviors

Motivators

• Employee rarely absent; refuses to takePTO • Employee refuses to relinquish control or train new employees • Employee workswhen others aren’t present • Employee appears tobe living beyond means • Refuses toprovide basic financial information • Offended when questioned

• Addictions • High personal debt • Personal crisis • Attitude of entitlement

Copyright2018, Acuity Forensics