Appendix F
Checklist of Inherent Scheme Structure
Entity Structure
False Entity
- Created: entity created for the purpose of committing the fraud scenario.
- Legally created: Entity created to commit the scheme.
- Not legally created: Entity that was not legally created.
- Assumed: Taking over the identity of an entity for the purpose of committing the fraud scenario.
- Internal entity: A real entity already in the internal master file.
- External entity: A real entity external to the company.
Real Entity
- Complicit: A real entity that is knowingly involved in a fraud scenario.
- Individual working in the entity.
- Company/owner.
- Not complicit: A real entity that is unknowingly involved in a fraud scenario.
Disbursement Chapter
False Entity
- False billing:
- Entity: False entity either created or assumed.
- Action: Payment for services or an event that did not occur.
- Pass-through billing:
- Entity: False entity either created or assumed.
- Action: Payment for services or an event that did occur.
Real Entity
- Overbilling:
- Entity: A real entity.
- Action: Overcharging on invoices.
- Speed of disbursement:
- Entity: A real entity and an internal employee.
- Action: Funds disbursed after they were entitled.
Payroll Chapter
False Entity
- Fictitious ghost employee:
- Entity: A false created employee.
- Action: Payment for services that did not occur.
- Terminated ghost employee:
- Entity: A false assumed employee.
- Action: Payment for services that did not occur.
- Temporary ghost employee:
