Abstract A comprehensive taxonomy of fraud is presented based on morphological analysis, attribute listing and matrix analysis. Fraud matrix and tree classification frameworks are presented and discussed. They are then utilized to classify and explain a number of the different types of frauds, shown in the fraud matrix classification framework. First, triangular attributes of fraud are formulated, followed by fraud channels and elementary fraud features. Several well-known fraud types are identified using the proposed fraud classification framework. Further, new fraud types are discovered using the framework, for example, transactional frauds, automated frauds, synchronized fraud, unwitting accomplice, and ‘Robin Hood’ fraud. The importance of the taxonomy is that it can be used to classify both existing and newly identified fraud types in a way and manner that has not been previously reported; that is, it offers understanding to the different classes of frauds, the inherent threat actors behind such frauds, their capabilities, intent and the resulting nature of the frauds. This taxonomy has potential to offer insight in how appropriate countermeasures to mitigating the different types of frauds could be formulated.

中文翻译：

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欺诈矩阵：一种基于形态学和分析的欺诈分类和分类法

摘要 基于形态分析、属性列表和矩阵分析，提出了一种综合的欺诈分类法。介绍和讨论了欺诈矩阵和树分类框架。然后利用它们对欺诈矩阵分类框架中显示的许多不同类型的欺诈进行分类和解释。首先，制定欺诈的三角属性，然后是欺诈渠道和基本欺诈特征。使用提议的欺诈分类框架识别了几种众所周知的欺诈类型。此外，使用该框架发现了新的欺诈类型，例如，交易欺诈、自动欺诈、同步欺诈、不知情的共犯和“罗宾汉”欺诈。分类法的重要性在于，它可用于以以前未报告的方式和方式对现有和新识别的欺诈类型进行分类；也就是说，它提供了对不同类别的欺诈、此类欺诈背后的固有威胁行为者、他们的能力、意图和欺诈的结果性质的理解。该分类法有可能深入了解如何制定适当的对策来减轻不同类型的欺诈行为。