ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø


Corporate fraud, often referred to as "white collar" crime, is a persistent and damaging problem that continues to make headlines and impact organizations worldwide. During my time with ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø forensic services, I have witnessed firsthand the profound effects that fraud can have on companies, their employees, and society at large. The question that remains at the forefront of our efforts is: how can organizations better protect themselves against fraud, make it more difficult to commit, and detect it earlier?

To delve deeper into these critical challenges, ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø conducted a detailed global survey to uncover the profile of the typical fraudster, understand their methods, and identify the organizational weaknesses they exploit.

As organizations navigate the complexities of corporate fraud, they need to take proactive steps to strengthen their defenses. This includes implementing robust internal controls, promoting an ethical culture, enhancing detection mechanisms, fostering collaboration and transparency, and adapting to technological changes. At ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø firms, we are dedicated to helping clients address these challenges and achieve the best possible outcomes in their fight against fraud.

I invite you to explore the findings of our survey and consider the recommendations provided in this report. Together, we can work towards creating a more secure and trustworthy corporate environment.

Alexander Geschonneck

Partner, Global Forensic Leader

ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø in Germany

The typical fraudster is often someone you wouldn't suspect—highly respected, long-serving, and seemingly loyal. This highlights the importance of vigilance and robust internal controls.

Alexander Geschonneck

Global Forensic Leader

ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø in Germany

Who are the fraudsters? What are their methods? And how can organizations better protect themselves?

ÀÖÓ㣨Leyu£©ÌåÓý¹Ù꿉۪s global fraud survey: key findings

  • The typical fraudster is male, 36-55, highly respected, and long-serving
  • The most common type of fraud is misappropriation of assets â€� notably embezzlement and procurement
  • Fraud occurs across a range of departments including Operations, Finance, the CEO’s office, and Procurement
  • Weak controls are considered the prime reason for the frauds
  • The number one detection method is tip-offs via whistleblowers or informal sources
  • Fifty-five percent of frauds involved collaboration â€� typically with a group of 2-5 people

About the survey

The survey is based on a questionnaire asking ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø forensic professionals around the world for details about the fraudsters. The professionals filled in a detailed questionnaire on each fraudster, after investigating the case at the request of the organization affected. The investigation frequently involved interviewing the fraudster, helping ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø to form a detailed picture of the perpetrator and the fraud committed. This report is based on an analysis of 256 fraud cases investigated by ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø member firms over the past 5 years. As some cases involve more than one fraudster, based on the survey responses, at least 669 fraudsters are covered.

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Alexander Geschonneck

Partner, Global Forensic Leader

ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø in Germany


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ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø combines our multi-disciplinary approach with deep, practical industry knowledge to help clients meet challenges and respond to opportunities. Connect with our team to start the conversation.

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