Glossary All categories asset-misappropriation Corruption & Integrity Risks corruption-bribery Cyber & Technology-Enabled Fraud cyber-fraud cyber-tech-fraud|financial-crime-compliance Economic Crime Fundamentals Financial & Accounting Fraud Financial Crime & Compliance financial-statement-fraud Internal Controls Occupational Fraud Category All categories asset-misappropriation Corruption & Integrity Risks corruption-bribery Cyber & Technology-Enabled Fraud cyber-fraud cyber-tech-fraud|financial-crime-compliance Economic Crime Fundamentals Financial & Accounting Fraud Financial Crime & Compliance financial-statement-fraud Internal Controls Occupational Fraud A B C D E F G H I J K L M N O P Q R S T U V W X Y Z A Access Rights Abuse Account Takeover Anti-Money Laundering (AML) Audit Trail Average Fraud Duration B Beneficial Owner Bid Rigging Bestechung Bribery of Private Officials Bribery of Public Officials Business Email Compromise Bilanzbetrug Betrugsdreieck C Cash Larceny Chain of Custody Channel Stuffing Check Tampering Collusion Compliance Breach Frequency Compliance Violation Conflict-Based Corruption Control Effectiveness Rate Control Failure Rate Control Override Red Flag Corporate Criminal Liability Cost of Fraud Management Customer Due Diligence (CDD) Cyberbetrug D Data Analytics Detection Data Analytics for Fraud Detection Data Manipulation Data Protection Law Deferred Prosecution Agreement (DPA) Detection Source Ratio Documentation Issues Red Flag Duplicate Payments Red Flag E Economic Extortion Employee Complaints Red Flag Enhanced Due Diligence (EDD) EU Whistleblower Directive Expense Account Fraud Expense Manipulation Expense Reimbursement Fraud Export Control Compliance External Audit Detection F False Invoice Scheme Forensic Evidence Handling Forensic Interviewing Fraud Case Frequency Fraud Detection Methods Fraud KPI Fraud Loss Amount Fraud Loss per Case Fraud Prevention Fraud Recovery Rate Fraud Reporting Timeliness Fraud Risk Assessment G GDPR / DSGVO Ghost Employee H Hidden Liabilities High-Risk Process Exposure I Interessenkonflikt Identity Fraud Illegal Gratuities Improper Asset Valuation Improper Disclosures Internal Audit Detection Interne Kontrollen Internal Investigation Inventory Theft / Asset Theft Investigation Duration Invoice Splitting K Korruption Kickback-System Kickback Vendor Know Your Customer (KYC) L Lifestyle Red Flag M Management Fraud Management Override of Controls Management Review Money Laundering O Occupational Fraud Occupational Fraud Scheme Override Frequency Override of Approval Limits P Phishing Politically Exposed Person (PEP) R Red Flags Register Disbursement Scheme Regulatory Enforcement Action Regulatory Reporting Obligation Repeat Offender Rate Revenue Recognition Fraud Round-Tripping S Sanctions Compliance Segregation of Duties Shell Company Skimming Social Engineering Substantiated Case Rate Suspicious Activity Report (SAR) Swiss Data Protection Act (DPA) T Time to Detection Timing Anomalies Red Flag Tips and Whistleblower Reports Tone at the Top Trading in Influence Training Coverage Rate Transaction Monitoring Transaction Pattern Red Flag U Unreconciled Accounts Red Flag Unusual Write-Offs Red Flag V Veruntreuung von Vermoegenswerten Vendor Fraud Vendor Red Flags W Whistleblower Protection Whistleblower Retaliation Whistleblower Usage Rate Whistleblowing
