Fraud

1. Asset
Misappropriation
Conflict of
Interest
Corruption
Bribery &
AMLA/FT
Illegal
Gratuities
Economic
Extortion
Invoice
Kickbacks
Bid
Rigging
Purchase
Schemes
Sales
Schemes
Source : ACFE (Association of Certified Fraud
Examiners) Fraud Tree
Fraudulent Financial
Statement
Non-
Financial
Employment
Credential
Internal
Document
External
Document
Financial
Assets/Revenue
Overstatement
Timing
Different
Fictitious
Revenues
Assets/Revenue
Understatement
Concealed
Liabilities and
Expenses
Improper Asset
Valuations
Improper
Disclosure
Timing
Different
Understated
Revenues
Overstated
Liabilities and
Expenses
Improper Asset
Valuations
Improper
Disclosure
Theft of
Cash on Hand
Receivables
Sales Refunds or
Others
Fraudulent
Disbursements
Misuse
Assets
Requisition
Transfer
Skimming Cash Larceny
Inventory and All
Other Assets
False Sales
& Shipping
Purchasing &
Receiving
Unconcealed
Larceny
Cash
Unrecorded
Understated
Write-off
Scheme
Lapping
Scheme
Unconcealed
Theft of
Cash Receipt
Payroll Schemes
Billing Schemes Expends Reimbursement
Schemes
Checked Tampering Register Disbursements
Ghost Employees
Shell Company
Mischaracterized
Expenses Forged Maker False Voids
Falsified Wages
Non Accomplish Vendor
Overstated
Expenses Forged Endorsement False Refunds
Commission Schemes
Personal Purchases
Fictitious
Expenses
Altered Payee
Multiple
Reimbursement Authorized Maker
Employee Fraud
(Recruitment)