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  • Interest On: Fraud Tree

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    Shary Agun
    15 views2 pages
    The document outlines different types of fraud organized in a tree structure. At the top level are two categories: corruption and asset misappropriation. Corruption includes bribery, illegal gratuities, and conflict of interest while asset misappropriation includes cash larceny, inventory skimming, and fraudulent disbursements such as billing or payroll schemes. The tree provides examples of specific fraud methods under each category.

    Original Description:

    Pohon kecurangan

    Original Title

    Fraud Tree

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    The document outlines different types of fraud organized in a tree structure. At the top level are two categories: corruption and asset misappropriation. Corruption includes bribery, illegal gratuities, and conflict of interest while asset misappropriation includes cash larceny, inventory skimming, and fraudulent disbursements such as billing or payroll schemes. The tree provides examples of specific fraud methods under each category.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    15 views2 pages

    Interest On: Fraud Tree

    Uploaded by

    Shary Agun
    The document outlines different types of fraud organized in a tree structure. At the top level are two categories: corruption and asset misappropriation. Corruption includes bribery, illegal gratuities, and conflict of interest while asset misappropriation includes cash larceny, inventory skimming, and fraudulent disbursements such as billing or payroll schemes. The tree provides examples of specific fraud methods under each category.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 2

    Fraud Tree

    Corruption Asset Misappropriation Fraudulent


    Statement

    Conflict of Bribe- Illegal Economic


    Interest ry Gratitutes Extortion
    Financial Non-
    Financial
    Purchases Invoice
    Scheme Kickbacks

    Asset/Re Asset/Re
    Sales Bid Rigging venue venue
    Scheme Overstate Understa
    ment tement

    Other Other

    Cash Inventory and


    all other asset

    Larceny Skimming

    Of cash on Sales Receiva Refund


    hand bles

    Unre-
    From The corded Write off
    deposit

    Under Lapping
    Other stated

    Fraudulent
    Disbursments

    Billing Payroll Expense Check Register


    Scheme Scheme Reimburs Tempe Disburs
    ment Scheme ring ments

    Ghost
    Employee
    Sumber: Tuanakotta (2006,96).
    From Assosiation of Certified Fraud Examiners

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