After analysing 100 fraud cases it has investigated over the past two years, KPMG Forensic has been able to develop the profile of the person most likely to commit fraud.
In 72% of the cases, the fraudsters were likely to be male-only.
Women fraudsters were identified in just seven per cent of cases.
Thirty two per cent of all those committing fraud had been with the company for between 10 and 25 years.
And in more than half of all the cases, fraudsters were not acting alone but in partnership with up to four other people.
‘We found that directors or senior managers committed almost two-thirds of the 100 cases surveyed,’ said Alex Plavsic, national head of fraud investigations at KPMG.
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