KPMG conducted a survey and profiled fraudsters and foundmost fraudsters are men between 36 and 55, worked for the organization for more than 6 years and held an executive position. A link to the survey results is provided:

https://assets.kpmg/content/dam/kpmg/pdf/2016/05/profiles-of-the-fraudster.pdf

Discussion Questions:

1.Do you agree with an effective policy of screening applicants before hire, in order to reduce fraud?

2. How effective is a business code of conduct established by the Board of Directors in preventing fraud?

3.Discuss which factors you believe lead to fraud , Personal need, opportunity or greed? Discuss in terms of the fraud triangle