Dec 10, 2013
From the Advisory Institute
Global Profiles of the Fraudster is an analysis of the constantly changing nature of fraud and the fraudster.
The aim of this report is to illustrate that there is no fixed face of a fraudster and that the three drivers of fraud – motivation, opportunity and rationale – are timelessly relevant.
KPMG gathered data from fraud investigations conducted by KPMG member firms' forensic specialists across the globe. We analyzed a total of 596 fraudsters who were involved in acts committed in 78 countries.
The findings indicate that the typical fraudster is:
- 36 to 45 years of age
- Generally acting against his/her own organization
- Employed in an executive, finance, operations or sales/marketing function
- Holds a senior management position
- Employed in the organization in excess of six years
- Frequently acted in concert with others
One of the goals of this report is to provide insightful information about potential fraudsters, helping organizations identify fraud "red flags," and how to implement more effective measures to manage prevention and detection of fraud.
U.S. Leader Forensic Services