Questions that might reveal false, inflated or duplicate invoices include:
- Do you know or suspect, or have you heard, that a contractor is submitting fraudulent invoices?
- Are adequate steps taken to verify the authenticity and legitimacy of invoices prior to payment?
- Are disbursements made based on original or verified invoices only?
- Is adequate supporting documentation required before requests for payment are honored?
- Are paid invoices supported by contract, purchase order, receiving or inspection documents?
- Are there any indications of alterations to invoices or attempts to pass off copies as originals?
- Are you aware of any discrepancies between invoices and supporting documents, contracts, purchase orders or receiving documents?
- Are you aware of any unusual invoices, such as invoices in round numbers or on unprinted forms?
- Do any vendors submit sequentially numbered invoices over an extended period?
- Do certain contractors repeatedly submit duplicate or questionable invoices?
- Do any employees routinely approve duplicate or questionable invoices from certain contractors?
- Are invoices examined adequately to prevent double payment?
- Are controls and procedures to prevent payment of improper invoices in place and enforced?