Which of the following is an indicator of a potential check tampering scheme?

The presence of multiple checks written for the same purpose serves as a strong indicator of a potential check tampering scheme. This behavior suggests that an individual may be attempting to manipulate the financial records for personal gain, often by issuing multiple payments to conceal fraudulent transactions.

In a legitimate business operation, each expenditure typically corresponds to a unique invoice or expense. When multiple checks are issued for the same purpose, it raises suspicion as it may indicate that an employee is creating duplicate payments, possibly to cash them and pocket the funds illegally. This pattern can also complicate the reconciliation process, providing a cover for fraudulent activities.

While the other options may suggest issues such as poor internal controls, fraudulent activities, or general operational inefficiencies, they do not specifically point to check tampering as directly as the issuance of multiple checks for the same purpose does. Recognizing such patterns is crucial for fraud investigators, as they can serve as a red flag that warrants further examination.