7/13/21
Developing Tests – Payroll Vouching: • Compare employees frompayroll to personnel files • Trace hours and pay rates to approved time reports and wage authorizations / employment contracts. • Match voluntary insurance deductions to benefits received (Group Insurance Coverage) • Look for employees with no tax withholding forms, insurance elections, or other employee benefit elections or deductions. • Bonus calculation and authorizations • Verify SSN or Cross Reference Employee to Phone Directory (for meeting or discussion)
27
Recent Frauds involve… • Attendant payouts • False cash-out tickets or recycling cash-out tickets • Contests/Promotions
• Cost can be millions in short period of time!
28
14
Made with FlippingBook - Online catalogs