Which of the following is NOT the category of payroll fraud?

AGhost employee schemes

BFalsified hours

CInvoicing noncompliance vendors' schemes

DCommission schemes

Answer : C

______________ refers to someone on the payroll who does not actually work for the victim company.

AGhost employee

BFalsified employee

CChange delivery for terminated employee

DPaychecks employees

Answer : A

In order for a ghost employee scheme to work, which thing must NOT happen?

Aghost must be added to the payroll

Btimekeeping and wage rate information must be collected

Cpaycheck must be issued to the ghost

Dcheck must be delivered to the payroll company

Answer : D

The heart of which scheme is in the falsification of payroll records and timekeeping information?

AFalsified hour's scheme

Btimekeeping scheme

Cghost employee scheme

Dcommission disbursement scheme

Answer : C

_____________ is a more difficult problem when the ghost is a former employee who was simply not removed from the payroll.

ADistribution

BDisbursement

CCash out

DPaycheck

Answer : A

Free Practice Questions for SOFE SOFA-CFE Exam