Match these 10 frauds/schemes with the corresponding definitions/scenarios. On the homework assessment, the definitions will have multiple choice options.

Skimming, payroll fraud scheme, lapping, illegal gratuities, investment scam, expense scheme, disbursement fraud, check tampering, asset misappropriation, billing scheme.

1. Rick Grimes is a real person. He is a friend of Sam who works at Parry Corporation. Sam adds Rick to the payroll of Parry Corporation. Rick does not work at Parry Corporation but he does cash the checks he receives from Parry Corp. and splits the money with Sam.
2. Ted is a City Commissioner. He negotiated a land deal with a group of private investors. After the deal was approved, Ted and his girlfriend were rewarded with a free trip to Cancun Mexico, all expenses paid.
3. Theft that is committed by stealing receipts, stealing assets on hand, or committing some type of disbursement fraud.
4. An employee who works the cash register enters a no sale on their cash register so that it appears a sale is being rung up to the customer and other observers. The employee is stealing the customers payment.
5. Having an organization pay for something it shouldnt pay for or pay too much for something it purchases.
6. An individual promises a high paying dividend on an investment product they are selling. However, instead of investing the funds received, the individual pays dividends to initial investors using the amounts invested by subsequent investors/victims.
7. An employee at a company manufactures fake receipts using his computer and laser printer. The employee seeks reimbursement on these invented purchases.
8. This is a method of concealing the theft of cash designated for accounts receivable by crediting one account while abstracting money from a different account. The process is continuously repeated to avoid detection.
9. Sam is trusted employee at Pear Corp. He has possession of the companys checks. He makes a check payable to himself. He fraudulently affixes the signature of an authorized maker (signer).
10. Lilly works at Pear Corporation. She is in a position that approves invoices for payment. She creates a shell company called Hooks. She opens a bank account for Hooks. She authorizes payments for invoices submitted from Hooks.