11010323 - Level I Zoom

How is Occupational Fraud Committed?

Data Source: 2022 Report to the Nations on Occupational Fraud and Abuse, Association of Certified Fraud Examiners (2022 Report)

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Common Types of Fraud: Fraudulent Disbursements

Billing Schemes

Shell Company

Non-Accomplice Vendor

Personal Purchases

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Homer Law, Chtd. 2020

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