Payroll Fraud

This online course provides a comprehensive, practitioner‑focused overview of payroll fraud—one of the most pervasive and costly forms of occupational fraud impacting organizations of all sizes. Because payroll schemes can be committed by employees, managers, or owners, and are often concealed within normal business processes, professionals must be equipped to identify vulnerabilities, detect red flags, and design strong internal controls.

In this course, participants will examine real‑world payroll fraud cases to understand how schemes are executed and eventually uncovered. The course explores fraud typologies, detection methodologies, data‑analytics techniques used by leading organizations, and the internal‑control structures that significantly reduce payroll‑fraud exposure. Updated for 2026, the program also highlights emerging trends—including the rise of cybersecurity‑based payroll attacks and digital‑system manipulation—and provides actionable steps for strengthening organizational payroll governance.

Updated to include new payroll frauds in 2026

Who Should Attend
CPAs, CFEs, CFFs, MAFFs, CGMAs, CMAs, CIAs, CFOs, CEOs, business owners, business managers, internal auditors, external auditors, corporate accountants, government accountants and risk management personnel. This course is ideal for professionals responsible for payroll oversight, fraud prevention, financial reporting, or internal control activities.

Topics Covered

• Overview of occupational fraud and payroll‑specific risks
• Current payroll fraud trends and real‑world cases
• Common payroll‑fraud schemes and fraudster techniques
• Detection strategies, including data‑analytics and anomaly‑detection tools
• Why internal controls matter and how to design effective payroll‑control frameworks
• Best practices for preventing, monitoring, and responding to payroll fraud

Learning Objectives

• Identify common payroll‑fraud schemes and how they are carried out
• Recognize behavioral and transactional red flags that indicate potential payroll fraud
• Apply proven detection methodologies, including data‑analytics approaches used to monitor payroll activity
• Determine the COSO component associated with organizational “tone at the top” and its role in fraud prevention
• Identify the percentage of organizations that use cybersecurity data analytics to detect payroll fraud

Level
Basic

Instructional Method
Group: Internet-based

NASBA Field of Study
Accounting (2 hours)

Program Prerequisites
None

Advance Preparation
None