Ghost Employees and Leavers
Test that everyone the payroll paid exists, was employed when paid, and was paid into their own account.
- Ledger + payroll register
- Key analysis in Payroll
How the result is read
A fictitious employee, or a leaver kept on the payroll, is paid like anyone else; what gives them away is identity. The register is matched to the HR file — paid and absent, paid after the termination date, paid before the hire date — and the accounts paid into are compared across employees and with the supplier master, because a ghost’s pay has to land in someone’s account. Pay with nothing withheld all year closes the list.
In the application
Ghost Employees and Leavers is filed under Payroll, index letter H. "Run all analyses" runs it with every other analysis the ledger and the documents loaded can answer. The worksheet states the population it tested on its face — or "Not applicable" with the reason when a column it depends on is empty — and the Excel workbook the engagement exports files it under H, beside an index of the source files with their SHA-256 fingerprints.
Also listed in the application as Ghost Employees
, Leaver Payment
, Multiple Direct Deposits
.
Read it with
Run your next audit file test without the Excel crash.
One free engagement to evaluate, valid 60 days. The ledger never leaves the machine.
- 20 minutes
- Runs on a fictional engagement
- No client data required