While reviewing payroll reports for reasonableness and accuracy, you discovered that the payroll manager can add employees to the payroll system, change personnel files, and approve payroll disbursements. Although there is no record of recent new hires, inconsistencies have been noted showing three new employees being added to payroll this past month, and they all share the same address. Your supervisor has asked you to create a fraud assessment chart for the CEO, identifying the fraud scheme and risks in this organization.