The Most Common Fraud in the Acquisitions Area Is for the Perpetrator

Multiple Choice

The most common fraud in the acquisitions area is for the perpetrator to

A) alter the cheque payment file before it is printed so that the payee name is changed.
B) issue payments to fictitious vendors and deposit the cheques to a fictitious account.
C) change the optical characters at the bottom of a cheque to alter the account to be credited.
D) issue duplicate payments for invoices and then pocket the second cheque.