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As a High Fraud-Risk Area, Payroll Data Is Used to Conduct

Question 19

Multiple Choice

As a high fraud-risk area, payroll data is used to conduct fraud tests. Which of the following is a fraud test for ghost employees?


A) Comparison of wages earned to employee job classification
B) Cumulative payroll journal
C) Payroll processed for employees before their start dates or after their termination dates
D) Comparison of timecard data to payroll data to identify variances

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