Câu 47: CFE - Financial Transactions and Fraud Schemes: Certified Fraud Examiner - Financial Transactions and Fraud Schemes

Green, an employee of ABC Corporation, formed a company called Acme Consulting. He opened a bank account in Acme’s name and used his home computer to create invoices from Acme for “consulting services.” In reality, Acme does not provide any services at all. It is a company in name only. Green submitted the invoices from Acme Consulting to his employer, ABC Corporation. When ABC made payment on the false invoices, Green collected and deposited them. What type of scheme has Green committed?

1. A. A shell company scheme — đáp án hiện tại
2. B. A pay and return scheme
3. C. A cash larceny scheme
4. D. A pass-through scheme