Click on occupational fraud categories below with the i icon to view definitions and statistical information from the ACFE’s 2016 Report to the Nations on Occupational Fraud and Abuse.

The Fraud Tree. Occupational fraud contains a wide variety of specific schemes — each of which with its own tactics and goals. That’s why we created the Fraud Tree, which classifies every type of occupational fraud.

Click on occupational fraud categories below with the i icon to view definitions and statistical information from the ACFE’s 2016 Report to the Nations on Occupational Fraud and Abuse.

EY partnered with the ACFE to develop one of the tools, a library of data analytics test. The interactive tool allows you to filter customized tests by risk type. The risks are based on the ACFE's iconic Fraud Tree. "We are happy to be working in conjunction with COSO to release this guide," said James D. Ratley, CFE, President of the ACFE.

The document describes an occupational fraud and abuse classification system created by the Association of Certified Fraud Examiners (ACFE). It includes three main categories of occupational fraud: asset misappropriation, corruption, and financial statement fraud.

The document describes the "fraud tree", which is an occupational fraud and abuse classification system from the ACFE's 2016 Report to the Nations on Occupational Fraud and Abuse. It categorizes fraud into three main types: corruption, asset misappropriation, and financial statement fraud.

2021年6月6日 · Introduced in 1996 by ACFE (https://www.acfe.com/default.aspx), the Fraud Tree is a great classification system to categorize instances of Occupational Fraud in an organization. Occupational fraud is committed by management, employees or agents of an organization and falls in three major categories: Corruption, Asset Misappropriation and ...