With this data, which of the following types of ghost employees will the auditor be able to identify?

An internal auditor wants to identity potential ghost employees in the organization’s payroll system.

The auditor extracts the following data

– Human resources data with employees’ names addresses employment conditions and identification codes

– Payroll data

– Logs from entrance systems

With this data, which of the following types of ghost employees will the auditor be able to identify?
A . Employees who are being paid more than then approved wages
B. Employees who get paid although their employment has expired
C. Employees who are related to one of the subcontractors
D. Employees who are physically present at the workplace but who do not perform the specified job duties

View Answer

Answer: A