Fraudsters may seek access to facilities such as mailrooms, post offices, offices of a tax authority, a corporate payroll or a social or veterans’ benefit office, which process checks in large numbers. The fraudsters then may open bank accounts under assumed names and deposit the checks, which they may first alter in order to appear legitimate, so that they can subsequently withdraw unauthorized funds.

Alternatively, forgers gain unauthorized access to blank checkbooks, and forge seemingly legitimate signatures on the checks, also in order to illegally gain access to unauthorized funds.