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Forensic Accounting, Forensic Techniques, and Fraud Detection Copyrighted 2001 D. Larry Crumbley, ... - page 176 / 352

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© D.L. Crumbley

Internal and External Fraud

Check Forgery

False insurance claims

Credit card fraud

False invoices

Product substitution

Bribes/secret commission

Bid rigging/price fixing

False representation of funds

Shoplifting

Lapping

Expense accounts

False financial statements

Misappropriation of cash/assets

Unnecessary purchase

Check forgery

Kickbacks

Ghost vendors

Diversion of sales

Stock theft

Misappropriation of cash/assets

Lapping

Check forgery

Expense account

Petty cash

Kickbacks Loans/investments

Check Forgery

Management

Employee

External

Internal Fraud

Source: KPMG, Fraud Awareness Survey, Dublin: KPMG, 1995, pp. 10-12.

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