Human Resources
Payroll Fraud Prevention
CWS2026328
100 Minutes
Apr 10,2026 - Jun 30,2026
Overview
In today’s digital environment, payroll fraud prevention is more critical than ever. Headlines regularly report major data breaches and the exposure of sensitive, personal information, reminding organizations that payroll departments are prime targets for cybercriminals. Bad actors are actively seeking ways to access employee data, exploit vulnerabilities, and manipulate payroll systems for financial gain.
During this engaging webinar, attendees will gain a clear understanding of what fraudsters are looking for, how they gain access to payroll information, and which employee populations are most at risk. By strengthening awareness and internal controls, this course has the potential to help organizations prevent millions of dollars in future payroll fraud losses while safeguarding confidential employee data.
Your Benefits For Attending:
- Understanding how payroll fraud happens
- Payroll’s responsibility regarding payroll fraud
- Identifying types of payroll fraud
- Strategies for preventing payroll fraud
- Ability to educate others about payroll fraud risks and prevention
- Creating a plan of action for payroll fraud policy review
- Redefining “balance” as work or life circumstances change
By attending this webinar, you will gain practical knowledge and actionable strategies to proactively protect your organization’s payroll processes. You will leave better equipped to reduce risk, strengthen internal safeguards, and confidently address payroll fraud threats before they result in costly losses.
Table of Contents
1Introduction
Agenda
The Fraud Triangle
Identifying Risk
Payroll Process Flow Chart
Determining Data, Review Processes, Reconciliations, And Funding
Compliance
Audit Preparedness
Educating Others
Create Competencies At Varying Levels
Best Practices
To Prevent Against Fraud
Case Study #1
Case Notes I
Case Study #2
Case Notes II
Article References
Payroll Fraud Vulnerability
Thank You!
Presentation Closing
Index
Audit
External Audits
Internal Audits
Payroll Process Flow Chart
Reconciliation
SOX -Sarbanes Oxley Act
The Fraud Triangle
Vendor
W-4
Key Terms
Audit: A formal examination of an organization's or individual's accounts or financial situation
External Audit: An external audit is an examination that is conducted by an independent accountant. This type of audit is most commonly intended to result in a certification of the financial statements of an entity. This certification is required by certain investors and lenders, and for all publicly-held businesses. The objectives of an external audit are to determine:The accuracy and completeness of the client's accounting records; whether the client's accounting records have been prepared in accordance with the applicable accounting framework; and whether the client's financial statements present fairly its results and financial position.
Form W-4: Form W-4 (otherwise known as the "Employee's Withholding Allowance Certificate") is an Internal Revenue Service (IRS) tax form completed by an employee in the United States to indicate his or her tax situation (exemptions, status, etc.) to the employer.
Internal Audits: Internal audits evaluate a company's internal controls, including its corporate governance and accounting processes. These audits ensure compliance with laws and regulations and help to maintain accurate and timely financial reporting and data collection.
Payroll Process Flow Chart: A payroll flowchart visualizes the process of running payroll, withholding deductions, and distributing paychecks to employees. In short, it breaks down the process bit by bit.
Reconciliation: Payroll reconciliation is when you compare your payroll register with the amount you're planning to pay out to your employees to confirm those numbers match. The simplest way to think about it is double-checking your math to ensure that you pay your employees correctly. Payroll reconciliation should happen frequently.
SOX -Sarbanes Oxley Act: The Sarbanes-Oxley Act of 2002 is a federal law that established sweeping auditing and financial regulations for public companies. Lawmakers created the legislation to help protect shareholders, employees, and the public from accounting errors and fraudulent financial practices.
The Fraud Triangle: The Fraud Triangle outlines three elements that are typically present when an individual commits occupational fraud – Pressure, Opportunity, and Rationalization. All of these elements are typically present, so effectively addressing any one of them will help minimize the fraud risk. “Pressure” refers to the motivation of the employee. “Opportunity” to commit fraud is a risk factor that is heightened where internal controls are weak or non-existent. “Rationalization” is the final factor and it is how the perpetrator justifies his or her fraud.
Vendor: A vendor is a person or business that supplies goods or services to a company. Another term for the vendor is the supplier. In many situations, a company presents the vendor with a purchase order stating the goods or services needed, the price, delivery date, and other terms.
Christine Stolpe
Passionate about furthering an understanding of payroll, Christine Stolpe, CPP has been working in some fashion of payroll for the past 30 years and enjoys watching the profession blossom through emotional intelligence and personal fortitude. In 2019, she opened her own payroll consulting business, Wages Creek.
A member of the Payroll Organization (PAYO) since 2011, she serves on the Social Networking Committee, Government Relations Task Force – State & Local Tax Sub-Committee, SPLTF-Best Practices Sub-Committee, and Certification Item Development Task Force. In the past, she has served on the Board of Directors for the California Payroll Conference (CPC) and Silicon Valley Chapter (SVAPA) as well as serving a two-year term as Advisor for Region 4 to the Board of Directors. Christine was very proud to be one of the first fifty individuals to earn Global Payroll Management Certification in September 2011.
Through furthering her own education and skill sets by attending educational offerings, Christine has developed a ravenous appetite for helping others. She has developed training for other payroll professionals, volunteered for National Money Matters Day during National Payroll Week, and she now looks forward to continuing to grow her network of professional resources, colleagues, and friends through various public speaking engagements.