Transcription of the fraud tree
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Example: bankruptcy
the fraud tree
CorruptionConflicts of InterestCashTheft of Cash on HandTheft of Cash ReceiptsFraudulent DisbursementsInventory and All Other AssetsPurchasingSchemesSales SchemesBid RiggingSkimmingCash LarcenyMisuseLarcenyAsset Requisitions and TransfersFalse Sales and ShippingPurchasing and ReceivingUnconcealed LarcenySalesUnrecordedWrite-Off SchemesLapping SchemesUnconcealedUnderstatedReceivables Refunds and OtherBilling SchemesPayroll SchemesExpense Reimbursement SchemesCheck TamperingRegister DisbursementsForged MakerFalse VoidsFalse RefundsForged EndorsementAuthorized MakerAltered PayeeMischaracterized ExpensesGhost EmployeeCommission SchemesOverstated ExpensesFictitious ExpensesMultiple ReimbursementsFalsified WagesShell CompanyNon-Accomplice VendorPersonal PurchasesInvoice KickbacksTiming DifferencesFictitious RevenuesImproper Asset ValuationsConcealed Liabilities and ExpensesTiming DifferencesUnderstated RevenuesImproper Asset ValuationsOverstated Liabilities and ExpensesImproper DisclosuresImproper DisclosuresIllegal GratuitiesEconomic ExtortionBriberyNet Worth/Net IncomeOverstatementsNet Worth/Net IncomeUnderstatementsAsset Misappropriation Financial Statement Fraudthe fraud treeoccupational fraud and abuse classification systemClick on occupational fraud categories below with the icon to view definitions and statistical information from the ACFE s 2016 Report to the Nations on Occupational fraud and +65+ casesA scheme in whi
forging or altering a check or electronic payment drawn on one of the organiza-tion’s bank accounts. Check Tampering. 3 2.7% +97+D of cases median loss: $30,000 A scheme in which an employee makes false entries on a cash register to conceal the fraudulent removal of cash.
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