Page 30 - ACFE Fraud Reports 2009_2020

O C C U P A T I O N A L F R A U D A N D A B U S E
C L A S S I F I C A T I O N S Y S T E M

Asset F r a u d u l e n t
C o rru p t i o n
M i s a p p ro p r i a t i o n S t a t e m e n t s

Conflicts of B r i b e ry Illegal Economic F i n a n c i a l N o n -
I n t e re s t G r a t u i t i e s E x t o rt i o n F i n a n c i a l

P u rchases Invoice A s s et/R e v e n u e A s s e t / R e v e n u e Employment
S c h e m e s K i c k b a c k s O v e r s t a t e m e n t s U n d e r s t a t e m e n t s C re d e n t i a l s
Timing I n t e rn a l
Sales D i ff e re n c e s D o c u m e n t s
S c h e m e s Bid Rigging
Fictitious E x t e rnal
R e v e n u e s D o c u m e n t s
O t h e r O t h e r
C o n c e a l e d
Liabilities & Expenses
I m p ro p e r
D i s c l o s u re s
I m p ro p e r
Asset Va l u a t i o n s
I n v e n t o ry
Cash and all
Other Assets
Larceny S k i m m i n g M i s u s e L a rc e n y

Refunds & Asset Req. &
Of Cash on Hand S a l e s R e c e i v a b l e s
O t h e r Tr a n s f e r s
Wr i t e - o ff False Sales
From the Deposit U n re c o rd e d
S c h e m e s & Shipping
Lapping P u rchasing &
Other U n d e r s t a t e d
S c h e m e s R e c e i v i n g
U n c o n c e a l e d
U n c o n c e a l e d
F r a u d u l e n t L a rc e n y
D i s b u r s e m e n t s
E x p e n s e
B i l l i n g P a y roll C h e c k Register
S c h e m e s S c h e m e s R e i m b u r s e m e n t Ta m p e r i n g D i s b u r s e m e n t s
S c h e m e s
S h e l l G h o s t M i s c h a r a c t e r i z e d F o rged
C o m p a n y E m p l o y e e s E x p e n s e s M a k e r False Vo i d s
N o n - A c c o m p l i c e C o m m i s s i o n O v e r s t a t e d F o rged F a l s e
Ve n d o r S c h e m e s E x p e n s e s E n d o r s e m e n t R e f u n d s
Personal Workers A l t e re d
Fictitious
P u rc h a s e s C o m p e n s a t i o n E x p e n s e s P a y e e
Falsified Multiple Concealed
Wa g e s R e i m b u r s e m e n t s C h e c k s
Authorized
M a k e r

P A G E i i i