Ira signs jill's name, without her authorization, to the back of a check made out to her. this is

a misunderstanding of the rules for endorsing a check. The teller or any representative bank should inform Ira that the signature at the back of a check is to endorse the check and needs to be the same name on the pay to the order part fo the front of the check. Once Ira signs her name at the back of the check and crosses out Jill's name Ira can endorse the check correctly and receive the money.