Buckhoff, Thomas; Clifton, James - In: Journal of Financial Crime 11 (2004) 3, pp. 249-256
Defines on‐book and off‐book fraud: the former occurs when theft takes place after the recording of money on the victim company’s books, the latter when it occurs after recording, and types of such fraud can involve billing, payroll, expenses, cheque tampering, and register disbursement....