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
Publication Date: August 2026
Designed For
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
Self-Study
NASBA Field of Study
Accounting (2 hours)
Program Prerequisites
None
Advance Preparation
None
Instructor
Robert K Minniti
DBA, CPA, CFE, Cr.FA, CVA, MAFF, CFF, CGMA, PI
Dr. Minniti is the President and Owner of Minniti CPA, LLC. Dr. Minniti is a Certified Public Accountant, Certified Forensic Accountant, Certified Fraud Examiner, Certified Valuation Analyst, Certified in Financial Forensics, Master Analyst in Financial Forensics, Chartered Global Management Accountant, and is a licensed private investigator in the state of Arizona.
Dr. Minniti received his doctoral degree in business administration from Walden University, received his MBA degree and Graduate Certificate in Accounting from DeVry University’s Keller Graduate School of Management, and received his Bachelor of Science in Business Administration degree from the University of Phoenix. Dr. Minniti taught graduate and undergraduate courses in forensic accounting at DeVry University, Grand Canyon University, Kaplan University, Northwestern University, and the University of Phoenix. He designed graduate and undergraduate courses for Grand Canyon University, Northwestern University, and Anthem College.
He is a writer and public speaker. He has experience in forensic accounting, fraud examinations, financial audits, internal audits, compliance audits, real estate valuations, business valuations, internal control development, business continuation planning, risk management, cyber security, privacy laws, data security, Sarbanes-Oxley compliance work and business consulting. In addition to his practice Dr. Minniti is an instructor teaching continuing professional education classes for a variety of providers and CPA Societies.
Dr. Minniti is currently serving as a board member on the National Association of Certified Valuators and Analysts' (NACVA) Litigation Forensics Board (LFB) and as a committee member on the Arizona State Board of Accountancy's Law Review Advisory Committee.