Definition
A Register Disbursement Scheme refers to fraudulent or improper payments made through legitimate disbursement processes.
Context
Register disbursement schemes are commonly associated with occupational fraud, vendor red flags, and weak internal controls. They often involve falsified documentation, manipulated vendor master data, or insufficient segregation of duties.
Meaning
They are among the most common fraud schemes in financial operations and can remain undetected in the absence of effective controls.
Example
Payment made to a fictitious vendor using manipulated payment records.
Sources
Suggested citation
wirtschaftsforensik.ch Editorial Team: "Register Disbursement Scheme", in: Glossary, wirtschaftsforensik.ch, https://wirtschaftsforensik.ch/glossar/register-disbursement-scheme/, accessed April 18, 2026.