This academic source provides an overview of Forensic Accounting principles, with a specific focus on Fraud Against Organizations. The chapter materials define and categorize various forms of occupational fraud, including asset misappropriation, corruption, and financial statement fraud. Key concepts detailed include how assets are stolen through skimming, larceny, and various types of fraudulent disbursements like billing and payroll schemes. Additionally, the text explains different corruption schemes such as bribery, conflicts of interest, and economic extortion, supported by statistics from the ACFE Report to the Nations—2024 regarding median losses, detection methods, and prevention controls.