How does occupational fraud and abuse differ from other kinds of fraud?

Occupational fraud and abuse specifically involves employees exploiting their position within an organization to commit fraudulent acts for personal gain, such as embezzlement or asset misappropriation. Unlike other types of fraud, which may target external entities or individuals, occupational fraud is an internal threat, often perpetrated by trusted employees. Additionally, it typically involves a violation of the employee's fiduciary duty to the organization, distinguishing it from more general fraud schemes that might not have this direct relationship.