The profile of the fraudster in business changes little. In a panel of 750 fraud detected between 2013 and 2015, KPMG generally retains the same characteristics as in the previous study from 2013: they are the work of men in 79% of cases, aged 36-55 years (68% of cases) directly employed in the company (65%) and in managerial functions or executive director (respectively 32% and 26% of cases).
But more than the fact of a isolated individual, fraud is often perpetrated by a group: complicity is proven in 62% of cases. This is therefore both inside the company and outside. In 43% of cases, the fraudsters group consists of insiders and persons outside the company. The former employees are also a significant part (21%) to be involved in fraud against their former employer
The nature of fraud is also stable. It is embezzlement, in 47% cases and falsification of financial accounts in 22% of cases. Faced with these frauds, internal corporate control seems deficient because its flaws are identified as responsible for the fraud in 61% of cases. This deficiency seems to weigh heavily on the company, including its growth ambitions internationally, to markets where corruption is rife. But even in the face of increased internal controls, fraudsters use their position within the company to get their way.
In this regard, new technologies are double-edged. If they provide the powerful business analysis tools to detect and prevent fraud, they also undermine some aspects of its organization. Thus, technology is crucially used in a quarter of cases of fraud, in particular to falsify accounting records, provide misleading information via e-mail, or access abused the computer network of the company. If cyber fraud threats strategic aspects of business, such as stealing personal data or intellectual property, companies seem unprepared to deal with these risks.
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