11010323 - Level I Zoom

Corruption

Conflicts of Interest

Economic Extortion

Bribery

Illegal Gratuities

Occupational Fraud Classification System

Financial Statement Fraud

Asset/Revenue Overstatements

Asset/Revenue Understatements

13

Asset Misappropriation

Inventory and All Other Assets

Cash

Theft of Cash on Hand

Theft of Cash Receipts

Fraudulent Disbursements

Misuse

Skimming

Larceny

Cash Larceny

Occupational Fraud Classification System

14

Homer Law, Chtd. 2020

7

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