Global profiles of the fraudster (a KPMG survey)

KPMG is one of the "Big 4" accounting firms. They periodically survey their clients about the characteristics of the typical fraudster. In this report, they analyzed 596 fraudsters their clients investigated between 2011 and 2013 to develop a profile "intended to provide the reader with insights into the relationship between the attributes of fraudsters, their motivations, and the environment in which they flourish". Please identify 5 key takeaways from this article and discuss them.