Corporate, Accounting and Occupational Fraud

Offenses committed by an employee, executive or business insider against the company, employer or business relationship that trusted them, rather than against an outside investor or the public directly. This group gathers embezzlement and misappropriation of entrusted funds, falsified or manipulated financial statements and accounting records, payroll fraud and skimming committed by an insider with system access, theft of a business's own trade secrets and industrial espionage, and business-to-business schemes such as long firm fraud and a fraudulent transfer of assets to defeat creditors. It excludes fraud aimed at securities markets or outside investors as such, which belongs under Securities, Investment and Market Manipulation Fraud, and excludes an ordinary employer's failure to pay wages actually owed, which runs in the opposite direction from employer to worker and belongs under Consumer, Retail and Confidence Fraud alongside other harms to an individual victim.