Enhancing fraud prevention and detection by profiling fraud offenders

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. Copyright © 2004 Whurr Publishers Ltd.