© D.L. Crumbley
Michael Comer’s Types of Fraud
Corruptions (e.g., kickbacks).
Conflicts of interest (e.g., drug/alcohol abuse, part-time work).
Theft of assets.
False reporting or falsifying performance (e.g., false accounts, manipulating financial results).
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.