1. Who is the typical fraudster? Michael Peer Partner 16 June 2011

2. 1 © 2011 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International“), a Swiss entity. All rights reserved. Typical Fraudster Born between 1966 and 1975 (early Gen X) Works in the finance function or finance related role In a senior management position Been with the company more than 10 years

3. 2 © 2011 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International“), a Swiss entity. All rights reserved. Other key findings – Addressing fraud risks

4. 3 © 2011 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International“), a Swiss entity. All rights reserved. Other key findings – Raising awareness

5. Thank you Presentation by Michael Peer mpeer@kpmg.com +420 222 123 359

6. © 2011 KPMG Romania, a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International“), a Swiss entity. All rights reserved. Printed in the Czech Republic. The KPMG name, logo and ‘cutting through complexity’ are registered trademarks or trademarks of KPMG International Cooperative (KPMG International).