Page 251 - ACFE Fraud Reports 2009_2020
P. 251
Occupational Fraud and Abuse classification System
Asset Fraudulent
Corruption
Misappropriation Statements
Conflicts of Bribery Illegal Economic Financial Non-
Interest Gratuities Extortion Financial
Purchasing 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 Mischaracterized
Shell Company Forged Maker False Voids
Employees Expenses
Non-Accomplice Commission Overstated Forged False Refunds
Vendor Schemes Expenses Endorsement
Personal Workers Fictitious
Purchases Compensation Expenses Altered Payee
Falsified Wages Multiple Concealed
Checks
Reimbursements
Authorized
Maker
2010 RepoRt to the NAtioNs ON OccuPATIONAl FRAUD ANd AbuSE | 7
