Audit Templates (Standalone)

 View Only

Payroll Fraud 

12-04-2024 05:39 PM

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.

Statistics
0 Favorited
4 Views
1 Files
0 Shares
2 Downloads
Attachment(s)
xlsx file
201505FraudPayroll.xlsx   47 KB   1 version
Uploaded - 12-04-2024

Related Entries and Links

No Related Resource entered.