Who is Committing Fraud?

According to the 2006 Association of Certified Fraud Examiners Report to the Nation,

64.1% of the cases were committed by employees and only 18.1% were performed by anonymous individuals. 37.7% of all fraud perpetrators have been with the organizations for over 10 years.
A large portion of fraud is committed by individuals that are trusted and long time employees. The fact that an individual has been with an organization for a long period of time does not provide support that they would not be the ones that could commit fraud. The lack of controls or “segregation of duties” due to the trusted individual is a large reason for many fraudulent activities.

Unfortunately for accountants, the largest percentage of fraud was committed within the accounting departments of organization, closely followed by the Executive Management. This doesn’t mean that accountants are less trusting. Willie Sutton a famous bank robber in the 30s answered a reporter who asked why he robbed banks by saying "because that's where the money is." Who is more likely to commit fraud within an organization?

Anyone with the opportunity.