A new forensic study conducted by KPMG has compiled a profile for the typical fraudster: the result was a male who has worked in the company for over six years and acts in concert with other offenders. Typical perpetrators are between 36 and 55 years of age and work either in executive management or staff functions such as finance, sales and marketing. They are increasingly taking advantage of the opportunities offered by new technologies.
For some time now, fraud specialists have been trying to define the profile of a typical fraudster to improve the chances that, some day, these perpetrators will be caught in the act. In this context and within the scope of the “Global profiles of the fraudster” study, KPMG gathered data from forensic specialists in the Europe, Middle East and Africa, North and South America as well as Asia-Pacific regions. Information from concrete investigations of cases of fraud that took place between August 2011 and February 2013 formed the basis of this study. A total of 596 fraudsters, involved in acts committed in 78 countries, were analyzed.