Transcription of the fraud tree
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Example: dental hygienist
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 frau
of material information in the organization’s financial reports. Financial Statement Fraud. 12 11.5% +88+D of cases median loss: $25,000 Theft of Cash on Hand A scheme in which the perpetrator misappropriates cash kept on hand at the victim organization’s premises. 19 19.2% +81+D of cases
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