Which of the following computer audit tests can be used to detect ghost employee schemes?
A) Extract users who can write checks and also add new employees in the payroll and timecard system.
B) Extract all employees without a social security number.
C) Compare employees reported per timecard system to the payroll system.
D) All of the above

Question

Quizplus · Accepted Answer

All of the options provided are valid computer audit tests that can help detect ghost employee schemes. Option A identifies users with excessive permissions that could facilitate fraud, Option B identifies employees who might not exist or are not properly documented, and Option C ensures that only legitimate, documented employees are being paid.

Which of the Following Computer Audit Tests Can Be Used