KPMG - Profile of a Fraudster Survey 2007

By basing the KPMG’s Profile of a Fraudster Survey 2007 on hundreds of actual fraud investigations conducted by KPMG Forensic departments within the EMA region (Europe, Middle East and Africa), the results reveal a comprehensive profile of those who commit fraud, the conditions in which fraud takes place and the resulting actions. This survey is not strictly representative in the statistical-mathematical sense because it solely covers the reported profiles and only those investigated by KPMG. Despite this fact it is unique for two reasons. First, it is significant that this survey focuses on the perpetrator. Second, it is extraordinary because it is based on actual fraud investigations and not on voluntary self declarations of interviewed organizations. The result is an overall profile of the perpetrator within the context of the environment in which he operated and the circumstances in which he was located and acted.

Please click on the booklet for the full survey.