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Forensic Accounting, Forensic Techniques, and Fraud Detection Copyrighted 2001 D. Larry Crumbley, ... - page 255 / 352

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© D.L. Crumbley

Types of Misappropriations

Embezzlement

Cash and check schemes

Larceny of cash

Skimming

Swapping checks for cash

Check tampering

Kiting

Credit card refund and cancellation schemes

Accounts receivable fraud

Lapping

Fictitious receivables

Borrowing against accounts receivable

Inventory fraud

Stealing inventory

Short shipments with full prices

Fictitious disbursements

Doctored sales figures

Sham payments

Price manipulations: land flipping, pump and dump, and cybersmearing

Money laundering

Bid rigging

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