Definition
Invoices for goods or services not provided.
Context
False invoice schemes are a common fraud scheme in procurement and payment processes and are closely linked to vendor fraud, collusion, and weaknesses in internal controls. They are often enabled by insufficient verification of vendors, services, or invoices.
Meaning
Result in direct financial losses and indicate significant deficiencies in procurement controls and verification processes.
Example
Invoice without proof of delivery.
Sources
Suggested citation
wirtschaftsforensik.ch Editorial Team: "False Invoice Scheme", in: Glossary, wirtschaftsforensik.ch, https://wirtschaftsforensik.ch/glossar/false-invoice-scheme/, accessed April 18, 2026.