Normally, when fraudsters are running a scam where they fudge the numbers or cook the books, they make some minimal effort to hide their tracks. Even the guys in “Office Space” understood the concept of “salami slicing,” meaning they took very small amounts from their employer over time. The number-one goal of a scam artist, other than making money, is avoiding detection. You have to make the lie — whatever it may be — somewhat believable.
For example, a consultant or a technician who wants to falsify his time-sheet probably wouldn’t claim to have worked exactly 6.5 hours every day, on the dot, for several months. More likely, he’d claim that he worked, say, six hours one day, and seven hours the next. It’s more believable that way. That’s the bare minimum of effort you’d expect, in any event.

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