Employees can collude with other employees or they can collude with the company's customers or vendors. The most frequent forms of employee/vendor collusion include billing at inflated prices, performing substandard work and receiving full payment. payment for nonperformance. duplicate billings. and improperly funneling more work to, or purchasing more goods from, colluding company. The most frequent a forms of employee/customer collusion include unauthorized loans or insurance payments, receipt of assets or services at unauthorized discount prices. forgiveness of amounts owed, and unauthorized extension of due dates