Pamukcu ¸ Faculty of Business Administration and Economics, Marmara University, Istanbul, Turkey e-mail: apamukcu@marmara.edu.tr K. Calıyurt and S.O. Idowu (eds.), Emerging Fraud, ¸ DOI 10.1007/978-3-642-20826-3_2, # Springer-Verlag Berlin Heidelberg 2012 19 20 ¨ F.U. Ozkul and A. Pamukcu ¸ 2.2 Types of Fraud There are two types of fraud committed in business (Bozkurt 2003, p 2): • Personal use of business resources • Drawing up financial statements of the business falsely Examples of…
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