Invoice and Sales Commission Frauds
DOI link for Invoice and Sales Commission Frauds
Invoice and Sales Commission Frauds book
The customer's payment of a supplier invoice can be the trigger for the supplier's payment of sales commissions to their employed or independent sales representatives, once the invoice is paid, the deal is done. Frauds related to the payment of sales commissions can include payments based on fictitious orders from either real or fake customers, payments on booked and not actual sales, and payments on sales that were returned later. Sales commission fraud does not depend on collusion with the customer, but such collusion would make it a lot easier to perpetrate as far as the scheme itself goes. Purchase order frauds can result in fictitious invoices from real or fake suppliers. Submitting an invoice from a real or fake supplier without supporting documentation, notably the purchase order, leaves much doubt with regard to whether the invoice is valid.