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    2022 RTTN Fraud Tree

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    Maria Marselin
    The document presents a classification system called the "Fraud Tree" that categorizes occupational fraud and abuse. The Fraud Tree shows three main categories of occupational fraud: corruption, asset misappropriation, and financial statement fraud. Under each main category it lists specific fraud schemes that fall under each one, such as bribery, cash larceny, and overstated revenues.

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    2022 RTTN Fraud Tree

    Uploaded by

    Maria Marselin
    72 views1 page
    The document presents a classification system called the "Fraud Tree" that categorizes occupational fraud and abuse. The Fraud Tree shows three main categories of occupational fraud: corruption, asset misappropriation, and financial statement fraud. Under each main category it lists specific fraud schemes that fall under each one, such as bribery, cash larceny, and overstated revenues.

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    The document presents a classification system called the "Fraud Tree" that categorizes occupational fraud and abuse. The Fraud Tree shows three main categories of occupational fraud: corruption, asset misappropriation, and financial statement fraud. Under each main category it lists specific fraud schemes that fall under each one, such as bribery, cash larceny, and overstated revenues.

    Copyright:

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

    2022 RTTN Fraud Tree

    Uploaded by

    Maria Marselin
    The document presents a classification system called the "Fraud Tree" that categorizes occupational fraud and abuse. The Fraud Tree shows three main categories of occupational fraud: corruption, asset misappropriation, and financial statement fraud. Under each main category it lists specific fraud schemes that fall under each one, such as bribery, cash larceny, and overstated revenues.

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    © All Rights Reserved
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    FIG.

    3 OCCUPATIONAL FRAUD AND ABUSE CLASSIFICATION SYSTEM (THE FRAUD TREE)3

    Corruption Asset Misappropriation Financial Statement Fraud

    Net Worth/ Net Worth/


    Conflicts of Illegal Gratuities Economic Net Income Net Income
    Interest Bribery Extortion Overstatements Understatements

    Purchasing Invoice Timing Timing


    Schemes Kickbacks Differences Differences

    Sales Fictitious Understated


    Bid Rigging Revenues Revenues
    Schemes

    Concealed Overstated
    Liabilities and Liabilities and
    Expenses Expenses

    Improper Improper
    Asset Asset
    Valuations Valuations

    Improper Improper
    Disclosures Disclosures

    Cash Inventory and All


    Other Assets

    Theft of Cash Theft of Cash Fraudulent Misuse


    on Hand Receipts Disbursements Larceny

    Asset
    Requisitions
    Billing Payroll Expense Check and Register and Transfers
    Skimming Cash Larceny Reimbursement Payment Disbursements
    Schemes Schemes
    Schemes Tampering
    False Sales
    and Shipping
    Shell Ghost Mischaracterized
    Refunds Employee Forged Maker False Voids
    Sales Receivables Company Expenses
    and Other Purchasing
    and Receiving
    Non- Overstated
    Accomplice Falsified Forged
    Write-Off Expenses Endorsement False Refunds
    Unrecorded Vendor Wages
    Schemes Unconcealed
    Larceny
    Personal Commission Fictitious
    Lapping Purchases Schemes Altered Payee
    Understated Expenses
    Schemes

    Multiple Authorized
    Unconcealed Reimbursements Maker

    3
    The definitions for many of the categories of fraud schemes in the Fraud Tree are found in the Glossary of Terminology on page 94.

    10 HOW IS OCCUPATIONAL FRAUD COMMITTED? Occupational Fraud 2022: A Report to the Nations

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