The Association of Certified Fraud Examiners, the recognized authority in fraud examination, defines occupational fraud as "the use of one's occupation for personal enrichment through the deliberate misuse or misapplication of the employing organization's resources or assets." In the association's "2002 Report to the Nation on Occupational Fraud and Abuse," they estimate that 6% of gross revenue is lost to fraud. In 2002, that translated to approximately $600 billion dollars when applied to the Gross Domestic Product. Fraud falls into three broad categories: asset misappropr...

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