Check tampering

Disbursement fraud

Expense scheme

Investment scam

Illegal gratuities

Lapping

Payroll fraud scheme

Skimming

Scheme in which perpetrators produce false documents to claim false expenses.

Fraud that involves stealing one customer's payment and then crediting that customer's account when a subsequent customer pays.

Scheme in which employees prepare fraudulent checks on their own behalf or intercept checks intended for a third party and convert the checks for their own benefit.

Submission of a false or altered invoice that causes an employer to willingly issue a check.

Using the payroll function to commit fraud, such as creating ghost employees or overpaying wages.

A reward given to someone for making a favorable decision.

Theft that is committed by stealing receipts, stealing assets on hand, or committing some type of disbursement fraud.

Removal of cash from a victim organization prior to its entry in an accounting system.

Having an organization pay for something it shouldn't pay for or pay too much for something it purchases.

Scheme in which perpetrators deceive individuals into putting their money into a false investment.