Which of the following is a red flag of check tampering?

• A. A Payee addresses that match employee addresses
• B. B Large gaps in the check register
• C. C Non-payroll checks payable to employees
• D. D All of the above

Answer: (D)

Red flags in check tampering show up as irregularities in how checks are issued or paid. When the payee address matches an employee’s address, it can signal that checks are being coerced through familiar channels or diverted within the payroll system, a pattern fraudsters sometimes rely on to avoid scrutiny. Large gaps in the check register point to unrecorded or unaccounted checks, which can mask theft or unauthorized payments. Non-payroll checks payable to employees break the normal payroll workflow and can indicate schemes where funds are diverted or created outside proper controls. Taken together, these indicators suggest improper activity, so identifying all of them helps reveal potential tampering.