Page 76 - ACFE Fraud Reports 2009_2020
P. 76
Table of Contents
Uniform Occupational Fraud Classification System
Asset Fraudulent
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 Documents
Schemes Bid Rigging Differences
Fictitious External
Revenues Documents
Other Other
Concealed
Liabilities
Improper
Disclosures
Improper Asset
Valuations
Cash Inventory
and all
Other Assets
Larceny Skimming Misuse Larceny
Of Cash Sales Receivables Refunds & Asset Req. &
on Hand Other Transfers
From the Write-off False Sales
Deposit Unrecorded Schemes & Shipping
Lapping Purchasing &
Other Understated
Schemes Receiving
Unconcealed
Unconcealed
Fraudulent Larceny
Disbursements
Expense
Billing Payroll Reimbursement Check Register
Schemes Schemes Tampering Disbursements
Schemes
Shell Ghost Mischaracterized Forged False Voids
Company Employees Expenses Maker
Non-Accomplice Commission Overstated Forged False
Vendor Schemes Expenses Endorsement Refunds
Personal Workers Fictitious Altered
Purchases Compensation Expenses Payee
Falsified Multiple Concealed
Wages Reimbursements Checks
Authorized
Maker
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