Question: 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?

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? • Comparison of timecard data to payroll data to identify variances • Payroll processed for employees before their start dates or after their termination dates • Cumulative payroll journal O Comparison of wages earned to employee job classification

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