On the use of false and forged* invoices: we often encounter them in our analyses of unusual transactions. Forgery is a crime in itself and can additionally be used to facilitate money laundering. That is why it is subject to reporting obligations.

In this case, an employee had made amateurish alterations to invoices, which were rather obvious. After an internal audit, the fraud was discovered and reported by the employer. A criminal investigation followed, resulting in conviction of the employee.

Reports from banks

Already before detection by the employer, banks had reported several unusual transactions by the employee. They noted irregular salary and expense payments that the employee received in a number of private accounts. However, without the forged invoices, the banks found it difficult to interpret the transactions.

Enrichment of criminal investigation

During the criminal investigation, all the pieces of the puzzle fell into place, and it became clear that the transactions reported by the banks were part of the employee fraud. In this case, the bank reports enriched the criminal investigation, illustrating how we see more when we work together.