Sean falsified his work hours and forged a signature before submitting a time sheet. What type of fraud scheme is he committing?

The scenario describes Sean falsifying his work hours and forging a signature on a time sheet, which clearly aligns with a specific type of fraud scheme known as a falsified hours and salary scheme. This type of fraud occurs when an employee inflates their reported hours worked or submits a time sheet that inaccurately reflects the actual hours they worked. By doing so, the employee is essentially stealing funds from their employer, as they receive payment for hours not genuinely worked.

In this case, Sean's action of forging a signature adds another layer of deception, indicating intent to make the falsified document appear legitimate. The critical aspect of this scheme is the manipulation of the time sheet to create an unlawful gain in salary or payment, which is precisely what Sean is doing.

Other fraud schemes mentioned, such as fictitious reimbursement schemes, ghost employee schemes, and check tampering schemes, do not directly apply to Sean's situation since they involve different fraudulent actions and mechanisms. For example, fictitious reimbursement schemes typically involve claiming expenses that were never incurred, ghost employee schemes involve creating fake employees to siphon off wages, and check tampering involves altering or forging checks to misappropriate funds. All of these differ fundamentally from the direct manipulation of hours worked reflected in Sean's actions.