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Billy Hodges was in charge of preparing checks for the Lightner Company. He ente

ID: 2553344 • Letter: B

Question

Billy Hodges was in charge of preparing checks for the Lightner Company. He entered the payment information into the accounting system, and the completed checks were sent back to him to review. He then forwarded the checks to his supervisor for signing. In each batch of legitimate checks, Hodges would insert checks made payable to himself. When his supervisor was busy, he would take the stack of checks to him and ask him to sign them immediately in order to meet their cycle time deadline. The supervisor would inattentively sign the checks, and Hodges would extract the checks he made payable to himself. What type of fraud scheme is this?

Explanation / Answer

Concealed Checks.

A check tampering scheme whereby an employee prepares a fraudulent check and submits the concealed check usually along with legitimate checks to an authorized maker who signs it without a proper review.