Transcription of the fraud tree - Association of Certified Fraud Examiners
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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 Revenu
Corruption Conflicts of Interest Cash Theft of Cash on Hand Theft of Cash Receipts Fraudulent Disbursements Inventory and All Other Assets Purchasing
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