Indicators – Wages
Fraud Risks and Prevention Indicators
Salaries, Wages and Overtime Payments
Risks
- Fraudulent claims for expenses (eg travelling)
- Fraudulent salaries and wages input documents
- Fraudulent recording of attendance and time
- Fraudulent overtime claims
- Payroll ‘ghosts’
- Unnecessary overtime
- Over-award payments
Causes
- Inadequate supervisory review and control
- Claims not properly authorised
- Attendance records not maintained
- Inadequate controls exercised by wages clerks
- Salaries and wages input documents not checked by another officer
- Inexperienced or corrupt wages and salaries clerks
- Employees continue to seek additional loopholes in the award
- Continuing unchallenged long standing practices
Prevention Measures
- Wages clerks should check that – allowances are not paid for days absent from work
- Segregation of duties
- Salaries and wages should be randomly checked
See Something, Hear Something, Say Something!
Call Crime Stoppers
1800 333
Call Crime Stoppers
1800 333