04202221 - Level I Training Book

CommonTypes of Fraud

► SIMPLE THEFT

Crime of Opportunity

► CORRUPT SCHEMES

Planning and Abuse of Position

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Common Types of Fraud: Simple Theft • Simple Theft • Skimming • cash stolen before it’s recorded on the books and records – 32% of cases • Cash Larceny • Cash stolen after it’s been recorded on the books and records – 8.9% of cases

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Homer Law, Chtd. 2006

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