It is believed by many experienced auditors that risk in payroll is an issue primarily at two locations (1) when an individual enters the payroll system and (2) when the person leaves the payroll system. Once an individual is on the payroll, then routine occurrences such as annual raises are recorded routinely. The concern is with the possibility of ghosts; individuals who do not exist but get a paycheck. Obviously, someone is getting the paycheck and segregation of duties between human resources and payroll can mitigate this risk.

What additional internal controls can you suggest that you think might additionally reduce this risk of payroll ghosts? Please write an articulate, thoughtful response to the question above. This response should be 200-250 words in length