// Fraud schemes
Conflicts of interest
S20
Conflict of interest — purchasing
An employee with an undisclosed financial or personal interest in a vendor uses their position to benefit that vendor: steering awards, approving inflated or unneeded purchases, or avoiding competitive procurement.
S21Conflict of interest — sales
An employee with a hidden interest in a customer sells to it below normal price, grants excessive discounts, credits, or refunds, writes off its balances, or extends unusual credit terms.