What is a common practice in check tampering?

Using counterfeit checks or stealing blank checks is a prevalent method in check tampering. This practice involves creating fraudulent checks that mimic legitimate bank checks, allowing the perpetrator to wrongfully withdraw money from another person's account or initiate unauthorized transactions. The ease of accessing check stock and the potential lack of thorough verification during check processing contribute to the effectiveness of this approach. Counterfeit checks can often go unnoticed, especially in scenarios where check verification processes are not stringent. The act not only involves deception but also typically occurs without the victim's knowledge until they notice unauthorized transactions or discrepancies in their bank statements.

The other choices relate more to other forms of financial fraud rather than check tampering specifically. Creating fictitious business expenses usually falls under expense fraud, while stating incorrect revenues pertains to financial statement fraud. Taking kickbacks from suppliers is generally considered a form of bribery or corruption. Each of these practices, while nefarious in their own right, does not focus on the physical manipulation or falsification of checks, which is central to check tampering.