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 Diff
84 83.5% +16+D of cases median loss: $125,000 A scheme in which an employee steals or misuses the employing organization’s resources. Asset Misappropriation
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