Description
The Financial Transactions and Fraud Schemes section describes thousands of fraud schemes and the techniques that can be used to prevent and detect them. This section begins with an overview of basic accounting concepts. It then discusses various occupational fraud schemes (i.e., asset misappropriations, corruption, and fraudulent financial statements), organized in a taxonomy originally developed for the book Occupational Fraud and Abuse (now The Corporate Fraud Handbook). The remainder of this section details a number of other fraud schemes ranging from financial institution fraud to health care fraud.
