What is one common method of committing fraud that involves issuing payments for the same invoice multiple times?

Double invoicing is a method of committing fraud where a company or individual submits the same invoice for payment more than once, effectively receiving multiple payments for a single delivery of goods or services. This practice is illicit as it deceives the payer into believing that they are paying for distinct and separate transactions.

In many instances, double invoicing may occur in environments with weak internal controls, allowing the perpetrator to exploit the lack of oversight. This fraudulent scheme can result in significant financial loss for the victimized business or organization, leading to increased scrutiny of invoicing practices and a need for improved auditing processes to detect and prevent such occurrences.

The other options—commingling of goods, undeclared, and separate payments—do not specifically describe the act of submitting duplicate invoices or requesting multiple payments for the same invoice. They refer to different types of practices or terms that are not directly related to the act of fraud described in the question. Thus, they do not provide the accurate identification of the method of fraud that involves issuing payments for the same invoice multiple times.