1. Scheme in which perpetrators produce false documents to claim false expenses
2. Fraud that involves stealing one customer's payment and then crediting that customer's account when a subsequent customer pays.
3. 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.
4. Submission of a false or altered invoice that causes an employer to willingly issue a check
5. Using the payroll function to commit fraud, such as creating ghost employees or overpaying wages.