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
Facebooktwittergoogle_plusrssyoutube
Facebooktwittergoogle_plusmail