The discovery of employee theft is just a starting place. A comprehensive fraud and forensic accounting investigation is necessary, in most instances, to quantify the amounts taken.

Harper Incorporated's forensic accountants have specialized training and accreditations in fraud examinations. They have earned the CFE (Certified Fraud Examiner) accreditation from the Association of Certified Fraud Examiners.

Whether you are an insurance company wanting assistance or verification of a filed claim, or a business wanting assistance in quantifying a loss, Harper Incorporated can professionally staff and execute the engagement.

Fraudulent Disbursement

Some of the more typical schemes we handle include asset misappropriation and fraudulent disbursement:

• Billing schemes	• Commission schemes
• Payroll schemes	• Overstated expenses
• Expense reimbursement schemes	• Forged endorsement
• Check tampering	• Personal purchases
• Shell company	• Workers’ compensation
• Fictitious employees	• Fictitious expenses
• Mischaracterized expenses	• Altered payee
• Forged maker	• Falsified wages
• Non-accomplice vendor	• Multiple reimbursements
• Skimming and cash larceny	• Concealed checks
	• Inventory theft