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      Fraud continues to adapt to new business realities

      KPMG Sweden’s forensic team has analysed a wide range of substantiated fraud cases across private and public organisations between 2021 and 2025. The findings reveal how the profile of fraudsters is evolving, how long fraud typically remains undetected and why strong internal controls and effective whistleblowing channels are key to prevention. 

      Our analysis uncovers these clear trends:

       

      • Asset misappropriation remains the most common type of occupational fraud.

      • Weak internal controls are behind the vast majority of cases.

      • Whistleblower reports are the most effective detection method.

      • The typical fraudster is male, often in mid- or senior management.

       

      The findings highlight a shifting landscape where culture, governance and transparent reporting channels make the difference between resilience and exposure.

      Almost every act of fraud begins with an opportunity — a weakness in internal controls, lack of segregation, limited oversight, or misplaced trust. These vulnerabilities may seem minor but can quickly evolve into significant misconduct. Proactive organizations strengthen their control environments and foster a culture where employees feel empowered to speak up. Whistleblowing remains the most effective way to uncover fraud and protect integrity.
      Martin Krüger

      Martin Krüger

      Partner, Head of Forensic Risk & Compliance Consulting

      Martin Kruger
      Martin Krüger

      Partner, Head of Forensic Risk & Compliance Consulting

      KPMG in Sweden

      Olof Matson
      Olof Matson

      Head of RCC, Risk & Compliance Consulting

      KPMG in Sweden

      The profile of fraudsters and the changing nature of fraud

      Read the full white paper here

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      Prevent, detect and investigate irregularities.
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      Enhancing the next generation eDiscovery tools with Generative AI and LLMs.

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      Elevate your whistleblowing with KPMG's all-encompassing whistleblower service.

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      Ensuring Ethical and Compliant AI in Fraud Prevention.

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      Meet Olof Matson, our Head of Risk & Compliance Consulting.
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      Fake worker schemes involve bad actors posing as legitimate employees, contractors, or vendors to infiltrate organizations.

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      Hear from our clients

      Schibsted Sverige

      KPMG’s whistleblowing service has provided us with a secure, clear, and efficient channel for reporting irregularities. It has strengthened our work on ethics and compliance by ensuring that employees and external parties can report concerns anonymously and safely. The service has also made it easier for us to comply with the EU Whistleblower Directive and local requirements in all countries where we operate. Having KPMG as an independent party adds an extra dimension of trust and objectivity.



      Rädda Barnen

      At Rädda Barnen, we have been using KPMG’s whistleblowing service for several years. We find that it provides security and independence in the handling of cases. The service is easily accessible and ensures that reporting is carried out in compliance with legal requirements and with a high level of confidentiality.