Issued by the AICPA FLS Fraud Task Force
Fraud Risk Frameworks
The AICPA Forensic and Litigation Services (FLS) Fraud Task Force has created three frameworks to help you visualize fraud risk in three sectors:
Business – Displays schemes or frauds that can occur within a business, specifically focusing on Board, Management, Employees, Suppliers and Customers.
Consumer – Displays common frauds perpetrated by an industry type or potential event to which consumers may fall victim to.
Government – Displays key fraud risks applicable to
Download the Fraud Risk Frameworks
File name: fvs-fraud-risk-frameworks.pdf