Definition
The misuse or alteration of checks.
Context
Check tampering is a form of asset misappropriation and is most common in organisations with manual or paper-based payment processes. It is closely linked to weaknesses in internal controls, particularly in payment approvals, reconciliations, and segregation of duties.
Meaning
Indicates weak payment controls and is a common fraud scheme in low-automation environments.
Example
A check is issued to an unauthorized payee.
Sources
Suggested citation
wirtschaftsforensik.ch Editorial Team: "Check Tampering", in: Glossary, wirtschaftsforensik.ch, https://wirtschaftsforensik.ch/glossar/check-tampering/, accessed April 18, 2026.