Bud Gaugh and Curt Kirkwood colluded to commit fraud. Bud worked in accounts payable. He overpaid vendors, then asked the vendors to return the excess payment. Curt, who worked in the mailroom would slip the refunds from the vendors in his lunchbox. At the end of the day, Curt would alter the "pay to$"$ line to read "Curt Kirkwood". He would cash the checks at the local liquor store, and Bud and Curt would split the cash. What type of scheme is this?