Creation of Fictitious Work Orders

The subject generates falsified internal work orders to simulate legitimate business activity, enabling unauthorized payments, resource allocation, or personal financial gain. These work orders are typically entered into official systems (e.g., procurement, HR, or service management platforms) and may reference real vendors or fictitious entities created by the subject.

Unlike invoice fraud, which occurs at the point of payment, this behavior targets the earlier procedural layer, embedding false tasks, contracts, or justifications into the organization’s internal operations. It is often used to pre-authorize expenditures or create documentation trails that appear procedurally valid.

Work order fabrication may be episodic or sustained, and is especially difficult to detect in high-trust environments or when the subject holds procurement authority. The behavior may surface during internal audits, budget discrepancies, or when a pattern of unusually consistent approvals is noticed across unrelated departments or timeframes.