Enum FinancialStatementScheme 

pub enum FinancialStatementScheme {
    PrematureRevenue,
    DelayedExpenses,
    FictitiousRevenues,
    ConcealedLiabilities,
    ImproperAssetValuations,
    ImproperDisclosures,
    ChannelStuffing,
    BillAndHold,
    ImproperCapitalization,
    UnderstatedRevenues,
    OverstatedExpenses,
    OverstatedLiabilities,
    ImproperAssetWritedowns,
}

Financial Statement Fraud schemes under the ACFE Fraud Tree.

Financial statement fraud involves the intentional misstatement or omission of material information in financial reports.

Variants

PrematureRevenue

Recording revenue before it is earned.

DelayedExpenses

Deferring expenses to future periods.

FictitiousRevenues

Recording revenue for transactions that never occurred.

ConcealedLiabilities

Failing to record known liabilities.

ImproperAssetValuations

Overstating the value of assets.

ImproperDisclosures

Omitting or misstating required disclosures.

ChannelStuffing

Manipulating timing of revenue recognition (channel stuffing).

BillAndHold

Recognizing bill-and-hold revenue improperly.

ImproperCapitalization

Capitalizing expenses that should be expensed.

UnderstatedRevenues

Understating revenue (often for tax purposes).

OverstatedExpenses

Recording excessive expenses.

OverstatedLiabilities

Recording excessive liabilities or reserves.

ImproperAssetWritedowns

Undervaluing assets for writedowns/reserves.

Implementations

impl FinancialStatementScheme

pub fn category(&self) -> AcfeFraudCategory

Returns the ACFE category this scheme belongs to.

pub fn subcategory(&self) -> &'static str

Returns the subcategory within the ACFE Fraud Tree.

pub fn severity(&self) -> u8

Returns the typical severity (1-5) for this scheme.

pub fn detection_difficulty(&self) -> AnomalyDetectionDifficulty

Returns the typical detection difficulty.

pub fn all_variants() -> &'static [FinancialStatementScheme]

Returns all variants for iteration.

Trait Implementations

impl Clone for FinancialStatementScheme

fn clone(&self) -> FinancialStatementScheme

Returns a duplicate of the value.

fn clone_from(&mut self, source: &Self)

Performs copy-assignment from source.

impl Debug for FinancialStatementScheme

fn fmt(&self, f: &mut Formatter<'_>) -> Result

Formats the value using the given formatter.

impl<'de> Deserialize<'de> for FinancialStatementScheme

fn deserialize<__D>(__deserializer: __D) -> Result<Self, __D::Error>

where __D: Deserializer<'de>,

Deserialize this value from the given Serde deserializer.

impl Hash for FinancialStatementScheme

fn hash<__H: Hasher>(&self, state: &mut __H)

Feeds this value into the given Hasher.

fn hash_slice<H>(data: &[Self], state: &mut H)

where H: Hasher, Self: Sized,

Feeds a slice of this type into the given Hasher.

impl PartialEq for FinancialStatementScheme

fn eq(&self, other: &FinancialStatementScheme) -> bool

Tests for self and other values to be equal, and is used by ==.

fn ne(&self, other: &Rhs) -> bool

Tests for !=. The default implementation is almost always sufficient, and should not be overridden without very good reason.

impl Serialize for FinancialStatementScheme

fn serialize<__S>(&self, __serializer: __S) -> Result<__S::Ok, __S::Error>

where __S: Serializer,

Serialize this value into the given Serde serializer.

impl Copy for FinancialStatementScheme

impl Eq for FinancialStatementScheme

impl StructuralPartialEq for FinancialStatementScheme