18. Per the Fraud Examiners Manual, who would be among the most likely suspects in a ghost employee scheme? A. high-level employees who have the ability to make changes to the payroll. B. terminated employees. C. employees who have access to timekeeping devices and are not involved in any other payroll functions. D. employees who distribute the payroll checks and are not involved in any other payroll functions. 18. Per the Fraud Examiners Manual, who would be among the most likely suspects in a ghost employee scheme? A. high-level employees who have the ability to make changes to the payroll. B. terminated employees. C. employees who have access to timekeeping devices and are not involved in any other payroll functions. D. employees who distribute the payroll checks and are not involved in any other payroll functions.