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Classification of fraud by category: Use ACFE fraud tree
There are various ways to classify frauds. One classification systems uses several category types such as the following:
Employee embezzlementManagement fraudInvestment fraud scamsVendor fraudCustomer fraud
Search for a fraud/financial crime with sufficient detail to describe the fraud, including the classification. If your example is considered an occupational fraud based on the ACFE fraud tree, identify which category it would fall in and why. If your case does not fall with the ACFE fraud-tree classification, explain why.
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