Payroll schemes can be categorized as check tampering rather than payroll fraud. Which item would be categorized as check tampering?

• A. Stolen paychecks
• B. Ghost employees
• C. Falsified hours and salary
• D. Commission schemes

Answer: (A)

Check tampering involves crimes against the actual payroll payments, such as stealing, forging, or intercepting paychecks, or altering the amount on a check. Stolen paychecks fit this category because the wrongdoing centers on obtaining and cashing paychecks without authorization. The other items involve manipulating payroll data or compensation rather than the payment instrument itself: ghost employees create fake workers to skim payroll, falsified hours and salary change time records to increase pay, and commission schemes misstate earnings. So, stolen paychecks are categorized as check tampering.