What are examples of fraud in the workplace?


Examples of fraud in the workplace can be:

  • Unrecorded vacation and sick leave
  • Stealing cash or equivalent (inventory/equipment/supplies)
  • Payroll (falsified overtime, ghost employee, etc.)
  • Use of corporate credit cards for unauthorized purchases
  • Fabricated receipts
  • Fictitious travel vouchers or purchase orders (ghost vendors)
  • Unauthorized personnel signing approval documents (forgery)
  • Falsified transaction details/false mileage
  • University resources used for personal gain
  • Entertainment without legitimate business purpose

Poor internal controls often contribute to the occurrence of fraudulent behavior. Examples include:

  • Lack of separation of duties
  • No ledger reviews or reconciliation of charges
  • Lack of management oversite

Examples of punitive actions that can occur if found guilty of fraudulent behavior:

  • Immediate investigatory leave (if investigation results in a guilty determination, termination is the next step)
  • Criminal charges brought for fraud, grand theft by embezzlement
  • Prison
  • Restitution

For further assistance with finding solutions that strengthen your internal controls and help you manage risk, consult with the Internal Audit Services unit.


Consult with the Internal Audit and Internal Controls unit to:

  • Give you impartial expert advice
  • Benchmark leading practices with peers
  • Assist with specific issues
  • Provide training on internal controls
  • Provide confidential sounding board for ideas or concerns
  • Help identify risks
  • Help control weaknesses
  • Assist in developing key controls

Common Whistleblower and Fraud Questions


Fraud in the workplace may be defined as: 'The use of one’s occupation for personal enrichment through the deliberate misuse or misapplication of the employing organization’s resources or assets.'

Workplace fraud schemes can be as simple as pilferage of company supplies or as complex as sophisticated financial statement frauds.