the perpetrator sets up a company, but in this scheme,he actually buys products through the pass-through vendor. The perpetratorsells the goods to his employer, but at an inflated price. Paying excessiveprices for goods is possible because the perpetrator is in a position to approveinvoices or vendors for purchases. By marking up the prices to exorbitantlevels, the perpetrator can siphon off funds from his or her employer to thepseudo vendor