Page 183 - ACFE Fraud Reports 2009_2020

Occupational Fraud and Abuse Classification System

Fraudulent
Asset
Corruption Misappropriation Statements

Conflicts of Bribery Illegal Economic Financial Non-
Interest Gratuities Extortion Financial

Purchases Invoice Asset/Revenue Asset/Revenue Employment
Schemes Kickbacks Overstatements Understatements Credentials
Timing Internal
Sales Bid Rigging Differences Documents
Schemes
Ficticious External
Revenues Documents
Other Other
Concealed
Liabilities and
Expenses
Improper
Disclosures
Improper
Asset
Valuations
Cash Non-Cash

Larceny Skimming Misuse Larceny

Asset
Cash on Sales Receivables Refunds Requisitions
Hand and Other and Transfers
From the Unrecorded Write-off False Sales
Deposit Schemes and Shipping
Other Understated Lapping Purchasing
Schemes and Receiving
Unconcealed Unconcealed
Fraudulent Larceny
Disbursements
Expense Register
Billing Schemes Payroll Schemes Reimbursement Check Tampering Disbursements
Schemes
Ghost
Shell Company Employees Mischaracterized Forged Maker False Voids
Expenses
Non-Accomplice Commission Overstated Forged
Vendor Schemes Expenses Endorsement False Refunds
Personal Workers Ficticious
Purchases Compensation Expenses Altered Payee

Falsified Wages Multiple Concealed
Checks
Reimbursements
Authorized
Maker

7

2008 Report to the Nation on occupational Fraud and abuse