Enhancing fraud prevention and detection by profiling fraud offenders

Abstract

Aims: The paper first focuses on the crime of fraud and then on approaches to profiling offenders before examining closely studies of fraud offenders and their motivation. Method: Drawing on the existing empirical literature, a profile of the serious fraud offender is presented and critiqued together with a taxonomy of such offenders comprising 12 types. Conclusions: The implications of the findings for fraud detection and prevention are discussed.