Off the books

Off the books refers to any cash payment or receipt that is not recorded in a firm’s accounting records. This is typically done in order to avoid paying income taxes on cash receipts or use taxes or payroll taxes on payments made. Off the books transactions are especially common when an employer pays undocumented immigrant workers, who could not otherwise work for the firm. This approach is also used when engaged in illegal transactions.

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Fraud Schemes 
Fraud Examination Guidebook 
How to Audit for Fraud