Types of Fraud

Occupational Fraud and Misappropriation of Assets

Stealing money or inventory

Claiming overtime for hours not worked

Filing fraudulent expense reports

Giving unauthorized discounts on company merchandise or services

Adding ghost employees to the payroll

Skimming cash receipts

Falsifying voids and refunds

Tampering with company checks

Overstating expenses


Corruption and Fraudulent Statements


Conflicts of interest

Illegal gratuities



Fraudulent statements:

Creating fictitious revenues

Concealing liabilities or revenues