Authenticity, signatures and fraud

The pillar guide

Authenticity, signatures and fraud explained - Origin, integrity, seals and signatures, and the fraud patterns that structured data does and does not stop.

Working guides in this topic

• Authenticity checklist for a receiver - Origin, integrity, business control and payment detail check, before posting or paying.
• Bank detail change fraud prevention - A second-channel verification rule for bank detail changes, applied without exception.
• Business controls vs technical controls - A signature does not replace a business control, and a business control does not replace a signature.
• Duplicate invoice fraud and detection - Duplicate detection by identifier, amount and reference, and the human review that follows a match.
• Electronic signatures and seals on invoices - Signatures and seals as evidence, what each one proves, and what neither one proves about business approval.
• Internal fraud controls for invoicing - Segregation, approval and audit trails that make internal invoice fraud harder to hide.
• Invoice fraud patterns to recognise - Changed bank details, duplicate invoices, false suppliers and altered totals, recognised by their record pattern.
• Origin and integrity of an invoice - How to show who issued an invoice and that it has not changed, without relying on appearance.
• Responding to a suspected fraudulent invoice - Stop, preserve, verify through an independent channel, and escalate, in that order.
• Supplier impersonation and verification - Verifying a new supplier through a channel independent of the invoice itself.

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