ABSTRACT
This chapter discusses the ever-present potential for a dishonest employee to collude with another to perpetrate their crime. It can be another employee the first has convinced to join in the conspiracy, or it can be, and often is, an outside agent the employee brings in to serve as agent to complete the theft or appear as the innocent guest collecting their prize. This type of fraud is extremely difficult to detect because it appears legitimate: required signatures are present, attestations of verifications are made and wins are pronounced legitimate, but underneath it is all false. It takes the astute and persistent investigator to peel back the layers of deception and get to the reality of what occurred.
