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