Part II
The Anatomy of Occupational Fraud
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In this part . . .
Occupational fraud is the name given to fraud that occurs within a business or another institution. It includes fraud committed by individuals against a business (such as when managers embezzle money or employees steal inventory), and it includes fraud committed by the business against its investors and creditors (such as falsifying information on financial reports and manipulating its own stock values).
The sums of money lost each year to occupational fraud are staggering, and the forensic accounting field is growing by leaps and bounds as a result. We show you the types of situations you’re likely to encounter when you’re hired to investigate occupational fraud.