Thirty percent of fraud案件发生在不到100名员工的小型企业中。

欺诈活动可能很难检测到。平均而言，工资欺诈的实例最后大约36个月, wrecking complete havoc on the organization. The longer fraudulent activity continues, the more financial fallout it causes for the business.

您有哪些系统可以保护公司免受工资欺诈的侵害？通过理解常见的骗局以及如何适当捍卫您的业务，将您的业务武装在薪资欺诈案件中。

What is payroll fraud?

工资欺诈是有人通过工资单。工资欺诈的肇事者可以是员工，经理或企业主。

Fraud affects businesses of any size but might be particularly detrimental to small businesses. According to the认证欺诈审查员协会, the average organization loses 5% of its annual revenue to fraud.

了解与工资欺诈相关的财务风险，并确定薪资欺诈的常见类型。

Common payroll scams

Secure payroll并留意您业务的欺诈行为。工资欺诈可以采用许多不同的形式，包括以下常见计划。

员工可能会声称他们的工作时间比实际工作更多。他们可能会进入加班时间他们没有工作或为迟到或不出现转变而出现的同事。

如果员工可以访问您的薪资系统，他们可能会更改其小时费率，以便获得更多工资。在严重的欺诈案件中，员工可能会通过创建幽灵员工来进行薪资支票欺诈。幽灵员工是工资单上的虚假工人，他们不为公司工作。取而代之的是，资金被汇入欺诈雇员。通常，幽灵员工案件很少见，易于在小型企业中捕捉。

另一个常见的薪资计划是员工接收薪水提前and not paying it back. If you offer payroll advances without instituting an organized system, you leave the door open for employees to commit this type of payroll fraud.

Do you reimburse employees for expenses? Employees can easily claim they had more expenses than they actually did if you don’t require proof.

Employees who run payroll can also commit fraud by withholding taxes from wages and pocketing the amounts. If the employee running payroll isn’t remitting taxes to the government, you will lose the money the employee is pocketing, plus the amount you will end up paying the government in back taxes, penalties, and interest.

并非所有工资欺诈都由员工犯下。实际上，当业主犯罪时，损害是10 times worsethan when employees do.

除了使用公司资金支付个人费用或挪用资金之类的事情之外托管账户, owners can commit payroll fraud by misclassifying employees as independent contractors. When you misclassify, you don’t pay employment taxes or workers’ compensation insurance for the worker. And, you might also be violating overtime and minimum wage laws.

如何避免业务欺诈

Although there’s no way to guarantee that employees won’t commit payroll fraud, you can take measures to prevent it or catch it quickly.

设置控制措施以保护您的公司免受工资欺诈和其他类型的小型企业欺诈案件。您应该做一些事情来确保您的业务薪资。

1.建立支票和余额

如果您将责任传递给员工，则需要确保您不会将所有责任委托给一名员工。您应该让不同的员工设置新员工，流程工资和处理会计职责。而且，您应该有一个以上的员工执行每项任务以确保他们是诚实的。

还要关注有能力访问帐号和薪资支票的员工。这些员工可以制造幽灵员工并伪造工资。如果您只有一名员工在小型企业中处理工资单，则特别需要注意。

不允许工资部门的员工产生自己的薪水。处理工资单时，他们可能会增加加班工资。为他们运行工资单或旋转部门内的责任​​。

2. Ask employees to report suspicious behavior

TheACFE在小型企业中的欺诈study found that action by whistleblowers is the most common and effective way that employers discover fraud in the workplace. The report found that 30% of small businesses detect fraud by receiving tips.

建立一个特殊的电话号码，以获取技巧，并进行明确报告可疑欺诈的程序是对欺诈保护的良好投资。报告可疑行为的员工可能比多年未被发现的欺诈行为更快地减轻损失。

作为企业主，您可能无法看到业务中的所有细节。但是，员工很可能处于更好的位置，可以发现薪资欺诈危险信号。

3. Conduct internal audits

Aninternal auditis when someone working within your company checks your business’s finances, operations, or management. You can conduct internal audits at random times to catch employees off guard. This can help you determine if anyone is committing payroll fraud.

An internal audit is a common way small businesses can catch payroll schemes. Twelve percent of small businesses detect fraud by conducting internal audits, according to the ACFE report.

When you conduct audits, you review your financial records to find where money is going. You can find gaps in records when you conduct regular audits, which can help you determine if employees are committing payroll fraud.

4.创建一个单独的薪资帐户

Keeping all your business funds in one bank account might be an invitation for fraud. Apayroll accountlets you separate your payroll funds from your general business funds. This way, you will only put enough money into the payroll account to cover employee wages and taxes.

使用单独的工资单帐户，您可以依靠其他安全性。您会限制在薪资欺诈的情况下可能会损害的金额，从而确保其余的资金安全。

Using a payroll account makes it easier to reconcile your bank statement and maintain accurate records. The more accurate your records, the easier it will be to catch payroll fraud.

5. Make sure payroll tax deposits are being made

由于运行工资单的员工可能正在征收税款，因此您必须验证税收存款。

保留电子联邦税款系统的PIN和密码的单独副本（EFTP）。EFTPS是用于缴税的系统。当您加入EFTP时，IRS会自动向您发送EFTPS查询别针，以便您可以监视税收存款。

定期登录系统，以确保为公司制作准确，及时的存款。您还可以定期查看纳税文件，以确保您的存款加起来。

知道你的税being deposited correctly can help you avoid IRS penalties that result from not depositing taxes. And, it can help you catch payroll schemes before your business loses too much money.

6.雇用前进行尽职调查

Obviously, no business owner intentionally hires employees with fraudulent behavior. Most candidates put their best foot forward during the hiring process, making it difficult to spot certain behaviors. But, you need to do your due diligence before you extend a job offer.

在招聘过程中花点时间。进行多轮访谈并管理工作合适的测试以了解候选人。确保您确实参考检查。与候选人以前的雇主交谈。了解任何可疑行为，甚至过去的工资欺诈实例。

Do a thorough background check to see if the candidate has a criminal record. Require drug and alcohol screenings as well.

您在招聘过程中越彻底，您就越能避免疏忽的索赔案件。希望您将避免将来的工资欺诈或其他类型的小型企业欺诈案件。

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This article has been updated from its original publication date of 05/30/2014.

This is not intended as legal advice; for more information, please点击这里。