The use of fictitious supplier accounts often occurs in the process of manipulating accounts payable or invoicing processes in order to create false payment records in internal financial operations, thereby hiding improper or illegal fund flows. Specifically, this practice is common in the following operations: 1. Creating false invoices: The criminal will create a supplier account that does not exist or does not provide real goods/services, and then use this account to submit false invoices. After normal approval, the amount will be "paid", but in fact the funds may be transferred to personal or improperly controlled accounts. 2. Hiding fund misappropriation or corruption: By entering a fictitious supplier into the system, the improper operator can transfer the misappropriated or illegally obtained funds in the name of "business payment", using the regular approval procedures in the financial process to cover up the illegality of the behavior. 3. Circumventing internal controls: The fictitious supplier account often appears in combination with loopholes in the internal approval and review process, making it difficult for regular reconciliation and audit checks to detect these abnormal fund flows, thereby helping to cover up inappropriate transactions. In short, in financial operations such as accounts payable, invoice processing, and payment approval, the use of fictitious supplier accounts can disguise and hide illegal transactions, making improper fund transfers appear to be in line with the company's normal business processes, thereby evading internal control and audit monitoring.