A fact that companies always seem to find astonishing, although it is well known in expert circles, is that 40 to 50 percent of perpetrators come from the company’s own ranks. And at least a quarter of those are members of upper management. The biggest group of external perpetrators is made up of customers and business partners.
Perpetrator profiles are as wide and varied as the opportunities for committing acts of economic criminality. For cases that involve perpetrators in a position of trust, however, the typical profile is: male, socially reserved, no criminal record, good standard of education, aged between 30 and 50. As a rule, the higher the perpetrators position within the company, the greater the material and intangible losses suffered. The same applies to trust; the more trust, the higher the potential loss.