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

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
Comparison of wages earned to employee job classification
Cumulative payroll journal
Payroll processed for employees before their start dates or after their termination dates
 As a high fraud-risk area, payroll data is used to conduct

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