Finally, this report will reinforce to the CEO's, et al that the cyber crime business is just that...a business...where the hackers want to maximize profit and minimize risk...where the hackers need to do research and development and they need to have a finance minister to run their economic shop.
On a parenthetical note, in 2006 I wrote Chapter 1A, "Cybercrime's Impact on Information Security," in Cybercrime & Security edited by Pauline C. Reich. In my article I discussed cybercrime as a business -- albeit nefarious - but with a CEO, COO, HR manager, VP of R&D, CFO, etc. and that their motives are focused on "....profit maximization and risk management..."
This white paper from HP is a great educational piece to get to your Board of Directors, CEO, COO, CFO, CIO and cyber security students who need to realize that one way to hamper cyber crime is to alter the criminal's business operations .... raise their expenses and increase their risk.