7/13/21
Fraud Inquiries – Payroll
Direct questions to the accounting, HR, payroll, and floor employees: • Any Known Fraud? • Undisclosed Benefits (car, insurance, personal expenses, credit cards, memberships and subscriptions, etc.) • Time Keeping Controls / Adjustments? • Wage Adjustments (Shift Differentials, OT, etc.)? • PTO Accruals & Reconciliation?
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Risk Assessment – Payroll Identified Risks (Example): • Overpayment Schemes (Hours, Rates, OT, etc.)
• Diverting Wages or Payroll Taxes • Voluntary Deduction Manipulation • Ghost Employees • Paycheck Theft • Employee Reimbursements & Travel
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