Pass-through schemes are usually undertaken by employees responsible for which function?

The correct choice is tied to the role that involves initiating procurement activities for the organization. Employees responsible for purchasing on behalf of the company have the capability to influence and commit resources, making them prime candidates for executing pass-through schemes.

In a pass-through scheme, the perpetrator typically colludes with vendors to create fake invoices for goods or services that are either not delivered or greatly exaggerated in value. By being in charge of the purchasing function, these employees can manipulate orders, approve payments, and create opportunities to facilitate fraudulent payments without immediate detection. Their access to both the purchasing system and vendor relationships can allow them to circumvent normal checks and balances that might otherwise catch the fraud.

In contrast, the other functions listed usually do not have direct control over purchase orders and payments to vendors. For instance, while inventory management involves oversight of stock levels and usage, it typically does not influence the procurement process or vendor selection as directly as purchasing does. Therefore, the connection between pass-through schemes and those responsible for purchasing is much stronger, highlighting why this role is more likely involved in executing such schemes.