Wanted. Male, 36-45, finance experience, senior executive level. That, according to analysis by forensic accountants at KPMG, is not so much a job search description, as a profile of the "typical" fraudster.
The accountancy firm has scrutinised 100 fraud cases it was asked to investigate over the past two years, and found that in more than two- thirds of cases, the scam was perpetrated by directors or senior managers.
In spite of the publicity given to the conviction of Joyti De-Laurey, the former Goldman Sachs secretary who was last week found guilty of fleecing Ј4.4m from three senior bankers with the firm, KPMG says that most fraudsters are male, over 36 and in positions of seniority.
