Which of the following is not typically categorized as a fraud scheme type by major anti-fraud surveys?

• A. Corruption
• B. Kickbacks
• C. Man-in-the-middle
• D. Asset misappropriation

Answer: (C)

Fraud surveys in the field of organizational ethics and governance typically group schemes into broad internal categories, with corruption, asset misappropriation, and financial statement fraud being the most widely recognized. Kickbacks fall under corruption, since they involve improper influence and illicit payments to benefit a party. Asset misappropriation is another core category, reflecting theft or misuse of a company’s assets.

Man-in-the-middle, by contrast, is better described as a cyber-attack method where an attacker intercepts communications between two parties. It isn’t usually listed as a traditional internal fraud scheme type in major anti-fraud surveys, which focus on how fraud is executed within organizations and through corruption or misappropriation. Therefore, it’s the one that doesn’t fit the standard fraud-scheme categories.