A vendor, Supplier Corp, sells materials to Jasper Company. One of the vendor's executives makes an arrangement with Amy, a Jasper Company employee in the purchasing department. The details of the arrangement are as follows: Supplier Corp. will bill Jasper Company $6,000 for the materials, even though the actual value of the materials is $4,000. Amy, who has the authority to approve purchases, ensures that the $6,000 invoice is approved for payment and that the check is disbursed to Supplier Corp. In return, Supplier Corp. will pay Amy $500.  find out the type of scheme best describes this arrangement?