Use Reports to Identify Malfeasance When Recovery Reveals Fraud

Recovery audits routinely uncover instances of accidental double billings, overpayments, and missed discounts. But at what point does a simple mistake become a crime? Here we'll examine several examples, taken from recovery audits, which at first glance didn't seem blatant but actually were fraud. I provide a list of report ideas that a fraud examiner could execute in a data query/analysis program. These are fictional accounts, but the frauds are all too real, as are the losses suffered by the victims of these "victimless" crimes.

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