• How Occupational Fraud Is Committed

    As part of our ongoing research into the methods used to commit fraud, the ACFE has developed the Occupational Fraud and Abuse Classification System, also known as the Fraud Tree. As reflected in the graphic below, there are three primary categories of occupational fraud: asset misappropriation, corruption, and financial statement fraud. Each of these categories is broken down into several subcategories.

    Download an interactive PDF of the Fraud Tree that includes definitions and statistical information for several of the occupational fraud categories.

    Fraud Tree
2016 ACFE Report to the Nations