Depending on where he tries to cash the cheque, the perpetrator may or may not need fake identification at this stage. If a perpetrator is required to produce identification in order to cash his stolen cheque, and if he does not have a fake ID in the payee’s name, he may use a dual endorsement to cash or deposit the cheque. In other words, the perpetrator forges the payee’s signature as though the payee had transferred the cheque to him, then the perpetrator endorses the cheque in his own name and converts it. When the bank statement is reconciled, dual endorsements on cheques should always raise suspicions, particularly when the second signer is an employee of the company.