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Forensic Accounting, Forensic Techniques, and Fraud Detection Copyrighted 2001 D. Larry Crumbley, ... - page 41 / 352

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© D.L. Crumbley

Michael Comer’s Types of Fraud

1.

Corruptions (e.g., kickbacks).

2.

Conflicts of interest (e.g., drug/alcohol abuse, part-time work).

3.

Theft of assets.

4.

False reporting or falsifying performance (e.g., false accounts, manipulating financial results).

5.

Technological abuse (e.g., computer related fraud, unauthorized Internet browsing).

Comer’s Rule: Fraud can happen to anyone at anytime.

Source: M.J. Comer, Investigating Corporate Fraud, Burlington, Vt.: Gower Publishing Co., 2003, pp. 4-5.

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