Glossary

Wilfully and intentionally violating the legal duty of voluntarily filing income tax returns or paying […]

The division of tasks into two parts, so one person does not have complete control […]

A fake entity that is solely created to bill a company for goods or services […]

Can occur through creating fictitious sales, altering sales receipts and altering commission rates.

Purchase schemes with company funds can consist of personal purchases through false invoicing, on company […]

The ACFE in its publications has identified several categories of occupational fraud schemes which are […]