Is an employee who works in the commercial department of an institution and is assigned to prepare fictitious invoices, approved by customers, in order to obtain usurious bank loans and advances, considered sinful?

Preparing proforma invoices for the purpose of obtaining usurious loans is forbidden, due to the impermissible deception involved therein. It is a description of something contrary to its true nature, and it includes fraud in documents and imitation of signatures with the intent to deceive. Furthermore, facilitating the procedures for a usurious loan is considered aiding in sin, and Allah the Almighty has forbidden cooperation in sin and aggression.