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Guide to Combating Corruption & Fraud in Infrastructure Development Projects

  • Detection
    • Complaints
      • General initial interview questions
      • How to Generate Complaints and Reports
      • List of fraud reporting sites for Multilateral Development Banks
    • Red Flags
      • Red Flags Listed by Project Cycle
      • “Visible red flags” of Implementation Fraud
      • Proactive Fraud Detection Tests
    • Due Diligence
      • “Top Five” Due Diligence Background Checks
      • Free and Subscription Internet Sites
      • Local and On-Site Due Diligence Checks
      • Due Diligence Service Providers
  • Proof
    • Proving Common Schemes
      • Corruption Schemes
      • Bid Rigging Schemes
      • Collusive Bidding Schemes
      • Fraud Schemes
      • The Basic Steps of a Complex Fraud and Corruption Investigation
    • Elements of Proof for Sanctionable Offenses
      • Elements of Proof of Corrupt Practices
      • Elements of Proof of Obstructive Practices
      • Elements of Proof of Coercive Practices
      • Elements of Proof of Collusive Practices
      • Elements of Proof of Fraudulent Practices
  • Evidence
    • The Basics of Evidence for Investigators
  • Prevention
    • Anti-fraud Resources
Home » Detection » Red Flags of Corruption, Bid Rigging and Other Schemes » Red Flag: Questionable Invoices

Red Flag: Questionable Invoices

“Questionable invoices” include those that:

  • Are submitted without adequate supporting documentation or with copied rather than original supporting documents;
  • Cannot be matched to the associated work product;
  • Include terms and amounts that differ from the related purchase orders or contracts;
  • Are unprofessional in appearance, e.g., lack complete addresses, are handwritten or without pre-printed numbers;
  • Are unmarked and unfolded, indicating that they might not have been mailed and were submitted directly by an employee;
  • Are in sequential order from one contractor over an extended period of time, indicating that the contractor may have only one client or is fictitious.

A questionable invoice from a previously unknown contractor or supplier may indicate a fictitious contractor scheme.   A pattern of questionable invoices that are paid without objection or inquiry could indicate corruption.  Such invoices often are used to fund bribe payments.

Conduct a thorough due diligence background check on companies that submit such documents.

This red flag can indicate the following schemes:

  • False, inflated or duplicate invoices
  • Fictitious contractor
  • Corruption

Click on the schemes listed above to see more information on each scheme, a more complete listing of their red flags and steps to determine if the schemes are actually present.

Category: Red Flags of Corruption, Bid Rigging and Other Schemes

International Anti-Corruption
Resource Center

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info@iacrc.org

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