The document summarizes key findings from a study of over 1,400 occupational fraud cases from over 100 countries. It finds that the majority of fraud was committed by employees and managers, with higher levels of authority associated with greater losses. Males committed two-thirds of fraud cases, with losses over $100,000 on average. Fraudsters tended to cause more harm the longer they were with an organization, with over half employed for more than 5 years. The most common departments for fraud were accounting, operations, sales, and executive management.