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Forensic Accounting, Forensic Techniques, and Fraud Detection Copyrighted 2001 D. Larry Crumbley, ... - page 272 / 352

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© D.L. Crumbley

Some Employee Schemes (contd …)

Fictitious Disbursements

Multiple payments to same payee.

Multiple payees for the same product or service.

Ghosts on the payroll.

Inflated invoices.

Shell companies and/or fictitious persons.

Bogus claims (e.g., health care fraud and insurance claims).

Overstate refunds or bogus refunds at cash register.

Many fictitious expense schemes (e.g., meals, mileage, sharing taxi, claiming business expenses never taken).

Duplicate reimbursements.

Overpayment of wages.

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