The AICPA has provided a Fraud Risk Frameworks document to help CPAs and their clients visual the types of fraud in 3 major sectors. The one pagers help put the most common types of fraud in a visual that can be used to generate discussion. The Frameworks were developed by the AICPA Forensic and Litigation Services (FLS) Fraud Task Force.
Thanks for sharing! Cannot wait to check the Fraud Risk Framework out. Especially the governmental part.