______________ refers to someone on the payroll who does not actually work for the victim company.

Question

Options

• AGhost employee
• BFalsified employee
• CChange delivery for terminated employee
• DPaychecks employees

• A
  76% (22)
• B
  14% (4)
• C
  7% (2)
• D
  3% (1)

Explanation

Ghost employee (A) is the established term in fraud and forensic accounting for a fictitious or non-working person kept on a company's payroll - typically to siphon wages to the fraudster who created the record.

Why the distractors are wrong:

• B (Falsified employee) is not a recognized term in payroll fraud; while the record is falsified, this isn't the standard terminology.
• C (Change delivery for terminated employee) describes a specific manipulation tactic (redirecting a former employee's paycheck) rather than the category of fraud itself.
• D (Paychecks employees) is grammatically nonsensical and not a fraud concept.

Memory tip: Think of a ghost - it appears on paper (the payroll) but has no physical presence (never actually shows up to work). Just like a ghost, you see the name but never the person.

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