Rounding fraud

Rounding fraud is a type of financial fraud using round numbers. It is frequently caught by the over usage of certain statistically improbable number patterns.^[1] A notable example of rounding fraud was committed by the India-based company Satyam Computer Services which was detected in 2019,^[2] and it is typical in the context of Medicare fraud at Skilled Nursing Facilities (SNFs).^[3] It is also an element in microtransaction scams involving credit cards and front companies.^[4][5][6]