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The Fraud Tree: Occupational Fraud and Abuse Classification System

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Ziyishi Wang

The document describes an occupational fraud and abuse classification system created by the Association of Certified Fraud Examiners (ACFE). It includes three main categories of occupational fraud: asset misappropriation, corruption, and financial statement fraud. Under each category are subcategories and specific schemes that fall under each subcategory.

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The Fraud Tree: Occupational Fraud and Abuse Classification System

Uploaded by

Ziyishi Wang
714 views1 page
The document describes an occupational fraud and abuse classification system created by the Association of Certified Fraud Examiners (ACFE). It includes three main categories of occupational fraud: asset misappropriation, corruption, and financial statement fraud. Under each category are subcategories and specific schemes that fall under each subcategory.

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fraud tree

Original Title

Fraud Tree

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The document describes an occupational fraud and abuse classification system created by the Association of Certified Fraud Examiners (ACFE). It includes three main categories of occupational fraud: asset misappropriation, corruption, and financial statement fraud. Under each category are subcategories and specific schemes that fall under each subcategory.

Copyright:

© All Rights Reserved
Download as PDF, TXT or read online from Scribd
Download as pdf or txt
714 views1 page

The Fraud Tree: Occupational Fraud and Abuse Classification System

Uploaded by

Ziyishi Wang
The document describes an occupational fraud and abuse classification system created by the Association of Certified Fraud Examiners (ACFE). It includes three main categories of occupational fraud: asset misappropriation, corruption, and financial statement fraud. Under each category are subcategories and specific schemes that fall under each subcategory.

Copyright:

© All Rights Reserved
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the fraud tree

occupational fraud and abuse classification system

Click on occupational fraud categories below with the i icon to view definitions and statistical
information from the ACFEs 2016 Report to the Nations on Occupational Fraud and Abuse.

Asset
Misappropriation

Corruption

Financial
Statement Fraud

Net Worth/
Net Income
Overstatements

Net Worth/
Net Income
Understatements

Invoice
Kickbacks

Timing
Differences

Timing
Differences

Bid Rigging

Fictitious
Revenues

Understated
Revenues

Concealed
Liabilities and
Expenses

Overstated
Liabilities and
Expenses

Improper
Asset
Valuations

Improper
Asset
Valuations

Improper
Disclosures

Improper
Disclosures

Conflicts of
Interest

Bribery

Purchasing
Schemes
Sales
Schemes

Illegal Gratuities

Economic
Extortion

Inventory and All


Other Assets

Cash

Theft of Cash
on Hand

Theft of Cash
Receipts

Skimming

Sales

Unrecorded

Understated

Receivables

Write-Off
Schemes
Lapping
Schemes

Unconcealed

Cash Larceny

Refunds
and Other

Fraudulent
Disbursements

Misuse

Expense
Reimbursement
Schemes

Check
Tampering

Billing
Schemes

Payroll
Schemes

Shell
Company

Ghost
Employee

Mischaracterized
Expenses

Forged Maker

NonAccomplice
Vendor

Falsified
Wages

Overstated
Expenses

Forged
Endorsement

Personal
Purchases

Commission
Schemes

Fictitious
Expenses

Altered Payee

Multiple
Reimbursements

Authorized
Maker

Register
Disbursements

Larceny
Asset
Requisitions
and Transfers
False Sales
and Shipping

False Voids
Purchasing
and Receiving
False Refunds
Unconcealed
Larceny

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