‚ÄčIn pay-and-return schemes, employees intentionally mishandle payments which are owed to legitimate vendors. One way to do this is to purposely double-pay an invoice. For example, in one case a secretary was responsible for opening mail, processing claims and authorizing payments. She intentionally paid some bills twice, then requested the recipients to return one of the checks. She would intercept these returned checks and deposit them into her own account.