Page 415 - ACFE Fraud Reports 2009_2020

Figure 3: Occupational Fraud and Abuse Classification System (Fraud Tree)

Asset Financial
Corruption
Misappropriation Statement Fraud

Conflicts of Economic Asset/Revenue Asset/Revenue
Interest Bribery Illegal Gratuities Extortion Overstatements Understatements

Purchasing Invoice Timing Timing
Schemes Kickbacks Differences Differences
Sales Fictitious Understated
Schemes Bid Rigging 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
Skimming Cash Larceny Billing Payroll Reimbursement Check Register and Transfers
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
Non- Falsified Overstated Forged and Receiving
Unrecorded Write-Off Accomplice Wages Expenses Endorsement False Refunds Unconcealed
Vendor
Schemes
Larceny
Personal Commission Fictitious Altered Payee
Lapping
Understated Schemes Purchases Schemes Expenses
Multiple Authorized
Unconcealed Reimbursements Maker

REPORT TO THE NATIONS ON OCCUPATIONAL FRAUD AND ABUSE 11