According to typical descriptions of fraud schemes, Tax evasion (intentional reporting of false or misleading information on a tax return by an organization to reduce taxes owed) and Disbursement fraud (occurs when a person causes the organization to issue a payment for fictitious goods or services) are true statements. These are common schemes that involve intentional misrepresentation to achieve financial gain at the expense of the organization or government.References: Fraud examination and prevention literature and standards from professional organizations such as the Association of Certified Fraud Examiners (ACFE) and the Institute of Internal Auditors (IIA).