// Fraud schemes
Bribery
S22
Bribery — invoice kickbacks (including illegal gratuities)
A vendor pays an employee to approve inflated or fictitious invoices or to steer business to the vendor. In the gratuity variant, a payment or gift is given after an…
S23Bribery — bid rigging and procurement manipulation
An employee manipulates the procurement process for a favored vendor, or vendors coordinate their bids among themselves. Methods include tailoring specifications, leaking competing bids, splitting purchases to avoid bid thresholds,…