[PDF] a method for identifying phantom employees is

Conversely, preventing this fraud involves having all supervisors conduct a careful review of the payroll records for their direct reports to ensure that all employees are valid. A good way to detect ghost employees is to look for anyone who has few or no deductions from his or her pay.
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  • How do you identify a ghost employee?

    Methods to detect them
    A good way to spot ghost employees is to keep an eye out for duplicate BACs payments or pay checks issued with identical names, addresses or jobs. If two employees are sharing the same bank account and address then this could warrant an investigation.

  • What is a phantom employee?

    A phantom (ghost) employee is someone on the payroll who doesn't work for the company. By falsifying personnel or payroll records, a fraudster can issue paychecks to this phantom employee. Then, the fraudster, or even an accomplice, can cash or deposit these paychecks.

  • What is an example of a ghost employee?

    Common examples of a ghost employee acting as an accomplice include the dishonest employee's family, friends, or other employees. To cash the check, the ghost, acting as an accomplice, will need to have a bank account in their name to convert the check into usable funds.
  • In order for a ghost-employee scheme to work, four things must happen: (1) the ghost must be added to the payroll, (2) timekeeping and wage rate information must be collected, (3) a paycheck must be issued to the ghost, and (4) the check must be delivered to the perpetrator or an accomplice.
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