Fraud comes in many sizes, flavors, and colors.
It can take place within a company. One form is payroll fraud, in which an employee overreports overtime hours and collects the extra money. Another is doublecheck fraud.
Here an accountant writes out a check to a vendor and simultaneously writes a check to him or herself, giving it the same code. Then there’s overordering fraud: an employee orders too many office supplies, returns the extra amount, and keeps the refund.