Payroll Schemes
Perpetrator (internal or external to the organization) produces false documents (sales order, time cards, false employee hiring records) that cause the company to unknowingly issue a check.4 The schemes fall into the following sub-categories:
Ghost employees – payments to someone on the payroll who does not exist.
Falsified hours and salary – over-payment of wages due to the falsification of hours, wage rates, or other adjustments.
Commission schemes – over-payment of wages due to fictitious sales, altered sales, or converting sales from other salesperson accounts.