The article includes the earliest version of The Fraud Tree.

How does it compare to the latest version of The Fraud Tree, which can be found in the 2020 Report to the Nations. https://www.journalofaccountancy.com/issues/2001/dec/enemieswithin.html

https://acfepublic.s3-us-west-2.amazonaws.com/2020-Report-to-the-Nations.pdf

The Fraud Tree Asset misappropriation Cash Inventory other assets Larceny Skimming Misuse Larceny Sales Receivables and other and transfers From the Unrecorded False sales schemes and shipping Other Understated schen and receiving Unconcealed nconcealed larceny Fraudulent disbursements schemes Payroll Expense Check schemes ampering disbursements comp employees Mischaracterize expenses False volds Non- Commission overstated vendor schemes expenses endorsement purchases Workers ompensation Fictitious Altered xpenses wages reimbursements checks maker Source: "Report to the Nation," 1996. Institute of Certified Fraud Examiners. See the full report at www.cfenet.com. THE BRANCHESCorruption Asset Misappropriation Financial Statement Fraud Conflicts of Interest Bribery Illegal Gratuities Economic Net Worth! Extortion Net Income Net Worth Overstatements Net Income Understatements urchasing Schemes Invoice Kickbacks Timing Differences Timing Differences Sales Bid Rigging Fictitious Revenues Understated Revenues Overstated Expenses abilities and Expenses mproper Asset Improper Valuations Asset Valuations Improper isclosures Improper Cash Inventory and All Other Assets Theft of Cash on Hand Theft of Cash Receipts Fraudulent Disbursements Misuse Larceny ASSET Swimming Cash Larceny Billing Expense schemes Payroll Schemes Reimburseme Check and Payment Register and Transfers Schemes Tampering isbursements rage sales Shell Ghost Mischaracterize Sales Receivables and Other Company Employee Expenses Forged Maker False Voids Purchasing Unrecorded Write-Off Falsified Wages Overstated Expenses Forged and Receiving Endorsement False Refunds Unconcealed Understated Personal Schemes Purchases Commission Schemes Fictitious Larceny Expenses Altered Payee Unconcealed Multiple eimbursement Maker The definitions for many of the categories of fraud schemes in the Froud Tree are found in the Glossary of Terminology on pg. 86