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. Describes methods of investigating off‐book fraud: financial statement analysis …