CASH CAB

Karen, an employee of ABC Corporation, intentionally issued two payments for the same invoice. After the disbursements had been mailed, Karen called the vendor and explained that a double payment had been made by mistake. She asked the vendor to return one of the checks to her attention. When the vendor returned the check, Karen took it and cashed it. According to Occupational Fraud and Abuse, this is an example of:

A. a shell company scheme
B. a pass-through scheme
C. a receivables skimming scheme
D. a pay-and-return scheme