We've often noted that while people tend to focus on financial crimes perpetrated by outsiders, insiders are often the greatest risk factor when it comes to fraud. So of all your employees, who should you be most wary of? Who is the most likely to commit a crime against the organization?

KPMG has come up with an answer, and it might surprise you. The firm released a report this month that found that the "typical" corporate criminal is senior finance executive. In fact, of the employees who commit fraud, 32 percent of worked in corporate finance, the highest percentage of any corporate department. But the trend recently has been downward. Four years ago, 36 percent of internal criminals worked in corporate finance.

Would you care to guess who accounts for the fastest growth for internal crime? The answer: The CEO. The study found that of those committing fraud, 26 percent were chief executives, compared with just 11 percent in 2007. KPMG gathered data from fraud investigations conducted by the firms' forensic specialists around the world from January 2008 to December 2010. In all, 348 cases from 69 countries were analyzed. For what's it's worth, here's the typical profile:

• Male
• 36 to 45 years old
• Commits fraud against his own employer
• Works in the finance function or in a finance-related role
• Holds a senior management position
• Employed by the company for more than 10 years
• Works in collusion with another perpetrator

The primary motivation is often greed. But some are motivated by tough budget and profit expectations.

For more:
- here's the report
- here's a CFO magazine article

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