Table of
Contents
Chapter 1 - Fraud Schemes by
Employees
Discounted Sales (Partial
Recordation)
Modification of Receipts (Altered
Recordation)
Fake Refunds (Subsequent
Recordation)
Diversion of Collections on Old
Receivables
Executive and Related Party Loan
Fraud
General Employee Fraud Observations
Chapter 2 - Financial Statement
Fraud Schemes
Marketable Securities Falsification
Prepaid Expenses Falsification
Discontinued Operations Stuffing
Financial Statement Disclosure Fraud
Chapter 3 - Fraud Schemes by
Outsiders