Payroll fraud by its essence is an uncomplicated scheme. However, finding the fraudulent transaction and, subsequently, proving the payroll fraud can be difficult because of the dollar magnitude and volume of transactions involved with the payroll cycle. The two typical inherent fraud schemes are associated with “ghost employees” and “overtime reporting fraud“. In addition, payroll calculation schemes concerning the payroll office occur, but on a less frequent basis. This post provides detail guidelines to understand major fraud schemes in the [...]