Page 335 - ACFE Fraud Reports 2009_2020
P. 335
Occupational Fraud and Abuse Classification System
Corruption Asset Financial
Misappropriation Statement Fraud
Conflicts of Bribery Illegal Gratuities Economic Asset/Revenue Asset/Revenue
Interest Extortion Overstatements Understatements
Purchasing Invoice Timing Timing
Schemes Kickbacks Differences Differences
Sales Bid Rigging Fictitious Understated
Schemes Revenues Revenues
Concealed Overstated
Liabilities and Liabilities and
Expenses Expenses
Improper Improper
Asset Asset
Valuations Valuations
Improper
Disclosures
Cash Inventory and All
Other Assets
Theft of Cash Theft of Cash Fraudulent Misuse Larceny
on Hand Receipts Disbursements
Asset
Requisitions
Expense and Transfers
Skimming Cash Larceny Billing Payroll Reimbursement Check Register
Schemes Schemes Schemes Tampering Disbursements
False Sales
and Shipping
Shell Ghost Mischaracterized Forged Maker False Voids
Refunds
Sales Receivables and Other Company Employee Expenses Purchasing
and Receiving
Non- Falsified Overstated Forged
Unrecorded Write-off Accomplice Wages Expenses Endorsement False Refunds Unconcealed
Vendor
Schemes
Larceny
Personal Commission Fictitious Altered Payee
Understated Lapping Purchases Schemes Expenses
Schemes
Multiple Authorized
Unconcealed Reimbursements Maker 2012 REPORT TO THE NATIONS on occupational FRAUD and abuse |
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