Definition
Artificially splitting invoices to bypass approval thresholds.
Context
Invoice splitting typically occurs in procurement and payment processes and is closely linked to override of approval limits, control override, and weaknesses in internal controls. It is a classic example of red flags in fraud detection.
Meaning
A common circumvention technique used to bypass formal approval processes and a clear indicator of control weaknesses or fraudulent intent.
Example
Invoices are divided to avoid approval requirements.
Sources
Suggested citation
wirtschaftsforensik.ch Editorial Team: "Invoice Splitting", in: Glossary, wirtschaftsforensik.ch, https://wirtschaftsforensik.ch/glossar/invoice-splitting/, accessed April 18, 2026.