CPE PACKAGES (Incl. Ethics) for Multiple States and Qualifications @ $4/credit. CLICK HERE to view.

Payroll Fraud Information and Discussion

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Before starting this self study program, please go through the instructional document.


  • What is the problem?
    9 mins
  • Other Employee Theft Statistics
    23 mins
  • How big is the problem?
    26 mins
  • Ways to Commit Fraud
    36 mins
  • Commission Schemes
    60 mins
  • Detection of Fraud
    71 mins
  • Reducing and Preventing Fraud
    88 mins
  • Behavioral Red Flags
    98 mins

Course Description

Payroll fraud is one of those difficult but necessary subjects to discuss and confront on a regular basis. On the one hand, the vast majority of us simply cannot contemplate such a breach of ethics. Envy and greed play no part in the role of a payroll professional - and if these emotions trouble you, then a career change is the only answer. On the other hand, we all know it does occur - and we have to be prepared to identify it and prevent it from happening in our employer’s business.

This course centers its discussion around the ever-present dilemma of payroll fraud. Some questions that will be addressed are how big the problem is, the demographics of the perpetrators, the types of companies who fall prey to payroll fraud and most importantly, how to reduce the risk of becoming a victim.

This course is designed to review the issue of payroll frauds. Examples of actual frauds will be provided so participants can understand how the frauds are being committed and how they were uncovered. Information will be provided about payroll frauds committed by employees as well as payroll frauds committed by management and company owners. We will review various methodologies for detecting payroll fraud and will discuss developing internal controls to help prevent and detect payroll fraud. 

To be clear, this is not a discussion of how to do payroll so much as it is an informational course on how your practice fits in with the issue of payroll fraud and how to prevent it.


  • Problems surrounding Payroll Fraud (Dishonest Employees)
  • Demographics of Perpetrators
  • Prevalence of Payroll Fraud
  • Employee Theft Statistics
  • Victims: Types of Organizations
  • Ratio of Loss to Number of Employees
  • Methods Fraud is Committed
  • Withholding Tax and Commission Schemes

Learning Objectives

  • To recognize the types of payroll fraud and the various types of companies easily attacked
  • To recognize the methods fraud is committed
  • To identify the problems that lead to payroll fraud
  • To recognize the leading perpetrators of payroll fraud and how to address the issue
  • To recall the best courses of action to take to avoid becoming a victim of payroll fraud

Who Should Attend?

  • Accountant
  • Accounting Firm
  • Accounting Managers
  • Accounting Practice Owners
  • Accounts Director
  • Chief Accounting Officer
  • Cloud Accountants
  • Entrepreneurial Accountant
  • Finance Director
  • Finance Pros
  • Senior Accountant
  • Staff of Accounting Firm
  • VP Accounts