How is Purchasing Card Fraud typically conducted?

Purchasing Card Fraud is often conducted by falsifying business expense documentation. This method typically involves the creation of fake invoices or receipts that appear legitimate, allowing individuals to submit fraudulent charges as if they were valid expenses incurred for business purposes. By providing false documentation, the fraudster can potentially manipulate the purchasing card system to gain unauthorized access to funds without raising immediate red flags.

While other options highlight different aspects of purchasing card misuse, falsifying documentation directly facilitates the misappropriation of funds in a discreet manner, making it one of the most prevalent methods of committing purchasing card fraud. This method is particularly insidious as it relies on documentation that can be hard to verify, especially if internal controls are weak.