• Module 8

     

    Purchasing and Billing Schemes

     

    Purchasing and billing schemes include:

     

    Shell company schemes, which occur when an employee submits invoices for payment from a fictitious company controlled by the employee

    Pay-and-return schemes, which occur when an employee arranges for overpayment of a vendor invoice and pockets the overpayment amount when it is returned to the company

    Personal purchase schemes, which occur when an employee submits an invoice for personal purchases to the company for payment, or when an employee uses a company credit card for personal purchases

     

    Module 8 Documents

     

    Instructions 

    Download Complete Module 

    Download Questionnaire Only 

    Download Questionnaire Key Only