Webclass 61: How could internal audit have detected a recent HR fraud case at a South African retailer?

Q1. What is a ghost employee?

An employee that does not really exist

Correct Incorrect Correct answer

An employee that does not always come to work

Correct Incorrect Correct answer

Q2. On which branch of the fraud tree do we find ghost employees?

Under Asset Misappropriation, Cash, Fraudulent disbursements, Payroll schemes

Correct Incorrect Correct answer

Under Corruption, Bribery, Invoice kickbacks

Correct Incorrect Correct answer

Q3. If you see the data footprint of a personnel ID that is not found in the mapping to user ID for the system, what situation might this indicate?

The ghost employee does not come to work

Correct Incorrect Correct answer

The ghost employee receives pay slips at the same address as a real employee

Correct Incorrect Correct answer

Q4. Is it a good idea to use the data footprint of personnel IDs that do not have travel & expense claims, in order to find ghost employees?

No

Correct Incorrect Correct answer

Yes

Correct Incorrect Correct answer

Q5. If an employee is “inactive” in SAP, what could that mean?

It could mean that they are retired

Correct Incorrect Correct answer

It could mean that they are on holiday

Correct Incorrect Correct answer

Q6. Which table in SAP is sometimes used to record time events?

TEVEN

Correct Incorrect Correct answer

CDPOS

Correct Incorrect Correct answer

Q7. Where else might you be able to obtain building access logs?

From the IT department or the security department

Correct Incorrect Correct answer

On a local government website for SSN numbers

Correct Incorrect Correct answer

Q8. If you see a lot of exceptions for your audit test, is it likely that there is a fraud case?

No, it is more likely that there is a data quality issue, or that the business process is occuring in a different system

Correct Incorrect Correct answer

Yes, the more cases you see the higher the risk of fraud

Correct Incorrect Correct answer

Q9. If two employees have the same bank account number, what could this indicate?

It could indicate that one of the employees is misappropriating the salary of the other employee. It could also indicate that the employees are related.

Correct Incorrect Correct answer

It would indicate that there is a fraud

Correct Incorrect Correct answer

Q10. If an employee has expenses or social security payments just after leaving the company, does that mean that there is a fraud?

No, it depends on how long after the date that they left the company the payments were made

Correct Incorrect Correct answer

Yes it is most likely a fraud case

Correct Incorrect Correct answer

Q11. When might very large salary increases indicate a potential fraud issue?

When they are occurring at an unusual time of year

Correct Incorrect Correct answer

When they are occurring all within the same period

Correct Incorrect Correct answer

Q12. Why is it not sufficient to only consider the PA0008 table when we are checking for personnel that are on the payroll but not in building access logs, holiday requests, system access, etc.?

Because you can also have salary and wages informaiton in the PA0014 and PA0015 tables

Correct Incorrect Correct answer

Because those employees are likely to be paid monthly

Correct Incorrect Correct answer

Q13. Why can you not use only the personnel number from the PA0008 basic pay table to link to the information about organizational assignments or actions (PA0001 and PA0000)?

Because in all of those tables there are many lines for each employee

Correct Incorrect Correct answer

Because you also need to include the employee subgroup in the join key

Correct Incorrect Correct answer

Webclass 61: How could internal audit have detected a recent HR fraud case at a South African retailer?

Webclass 61: How could internal audit have detected a recent HR fraud case at a South African retailer?

admin June 9, 2026

Quiz Summary

Information

Results

Results

Categories

1. Question

2. Question

3. Question

4. Question

5. Question

6. Question

7. Question

8. Question

9. Question

10. Question

11. Question

12. Question

13. Question