Payroll fraud is among the most common and expensive types of occupational fraud worldwide. According to the Association of Certified Fraud Examiners (ACFE), organizations lose approximately 5% of their revenue to fraud annually, with payroll schemes accounting for roughly 10-15% of occupational fraud cases globally. These schemes typically last a long time - often 18 months before detection - and can cause significant losses (25% of payroll fraud cases cost over $250,000 each).

This comprehensive course equips finance professionals with essential skills to detect, prevent, and combat payroll fraud. You'll master the critical aspects of payroll fraud prevention through practical, real-world scenarios that blend theoretical knowledge with actionable strategies.

Through this focused training program, you learn to:
  • Identify common payroll fraud schemes: Discover the various deceptive methods fraudsters use to exploit payroll systems
  • Recognize red flags and warning signs: Learn to spot subtle indicators that may signal fraudulent payroll activity
  • Implement effective preventive controls: Explore key strategies to establish robust safeguards that prevent payroll fraud before it occurs
  • Deploy detective controls: Gain insights into monitoring techniques that help identify suspicious activities early
  • Leverage technology solutions: Understand how to use RPA (Robotic Process Automation) and AI (Artificial Intelligence) to enhance your fraud prevention capabilities

The course provides downloadable Payroll Red-Flag Cards that serve as quick reference guides for identifying the eight most common fraud indicators in payroll processing.

Whether you're a payroll specialist, accounting manager, controller, internal auditor, or finance professional, this course will sharpen your "fraud lens" and equip you with practical tools to protect your organization from costly payroll fraud schemes.

SKU *: crs-4757
Sell price $: 48.00
Course Author: Peter Ilas
Authored on: Oct 05, 2025
Course Preview:

<iframe src="//player.vimeo.com/video/1136366630?autoplay=1" allowfullscreen="" frameborder="0" height="357" mozallowfullscreen="" webkitallowfullscreen="" width="635"></iframe>

Course Short Description:

Master red-flag detection & fraud controls to safeguard payroll processing. Uncover ghost employees, fake timesheets & payment diversion schemes with AI-powered automated controls.

Compliance Deep Tag: - None -
Credit Hours: 2.0
CPE Credits Awarded *: 2.0
Approval Status: - None -
Course Image:

6546

Course is for: ** Main Course Library **
Course Duration: 2.0
Complexity of Content: Basic
Suppress in lists: No
Last Updated/Reviewed Date: Dec 1, 2025
Course Topic: Fraud
Prerequisitses:

No advanced preparation or prerequisites are required for this course.

Note: This course is also available in Text-Based format:
Payroll Fraud Prevention: Red Flags & Effective Controls (Text Based Course)

Learning Objective:
  1. Identify common payroll fraud schemes:
    • Recognize various deceptive methods fraudsters use to manipulate payroll systems for personal gain.
  2. Detect red flags:
    • Identify and spot warning signs and indicators that may signal fraudulent payroll activity is occurring.
  3. Analyze fraud scenarios:
    • Explore and apply knowledge to evaluate situations where multiple risk factors suggest potential fraud.
  4. Implement preventive controls:
    • Explore and establish proactive measures designed to stop fraud before it occurs.
  5. Deploy detective controls:
    • Discover and utilize monitoring techniques that help suspicious activities after they've occurred.
  6. Leverage technology:
    • Identify and integrate manual controls with RPA and AI to enhance fraud prevention.
Learning Tags:

Fraud

Course Type: CPE Course
crs_type:

CPE Course

Format: on_demand
format_crs:

on_demand

Audit & Accounting: No
Careers: No
Ethics (NASBA): No
Excel: No
Finance: No
Human Resources (HR): Yes
Internal Audit: No
Leadership & Management: No
Marketing: No
Operations: No
Productivity & Tech: No
Risk Management: No
Sales: No
Tax: No
Free Trail: No
Other: No
Field of Study: Specialized Knowledge
crs cat:

Human Resources (HR)

CPA: Yes
CPD-IES8: No
CMA: Yes
CFE: Yes
Yellow Book: No
CGFM: Yes
CIA: Yes
CRMA: Yes
CPP: Yes
FPC: Yes
CTP: No
FP&A: No
CISM: No
CRISC: No
CISA: No
CIST: No
CRFS: No
SHRM-CP: Yes
SHRM-SCP: Yes
PHR: Yes
SPHR: Yes
GPHR: No
aPHR: No
PHRca: No
PHRi: No
SPHRi: No
crma_irs: No
cert type: CPA, CMA, CFE, CGFM, CPP, FPC, CIA, CRMA, SHRM-CP, SHRM-SCP, PHR. SPHR
Enable/Disable: Yes
CPE Credits CPA: 2.0
Field of Study CPA: Specialized Knowledge
CPE Delivery Method CPA: QAS Self-Study
Program Location CPA:

Online

*Program Level: Basic
*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Description:
cpe/qas logo
Illumeo is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State Boards of Accountancy have the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

NASBA Sponsor Number: 109504
State of New York Sponsor Number: 002746
State of Texas Sponsor Number: 009890
In accordance with the standards of the National Registry of CPE Sponsors, CPE credits have been granted based on a 50-minute hour.
Enable/Disable: No
Program Location CPD-IES8:

Online

Description:
Your specific provider of Continuing Professional Development accreditation has final authority on the acceptance of individual courses for CPD-IES8 credit.
Enable/Disable: Yes
CPE Credits CMA: 2.0
Field of Study CMA: Specialized Knowledge
CPE Delivery Method CMA: QAS Self-Study
Program Location CMA:

Online

*Program Level: Basic
*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Enable/Disable: Yes
CPE Credits CFE: 2.0
Field of Study CFE: Specialized Knowledge
CPE Delivery Method CFE: QAS Self-Study
Program Location CFE:

Online

*Program Level: Basic
*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Enable/Disable: Yes
CPE Credits CGFM: 2.0
Field of Study CGFM: Financially Related Fraud
CPE Delivery Method CGFM: QAS Self-Study
Program Location CGFM:

Online

*Program Level: Basic
*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Enable/Disable: No
Program Location YB:

Online

Description:
The GAO's Yellow Book, Government Auditing Standards, establishes CPE requirements. Auditors performing work under GAGAS, including planning, directing, performing field work, or reporting on an audit or attestation engagement under GAGAS, need to maintain their professional competence through continuing professional education (CPE). Therefore, each auditor performing work under GAGAS should complete, every two years, at least 80 hours of CPE that directly enhance the auditor's professional proficiency to perform audits and/or attestation engagements. At least 24 of the 80 hours of CPE should be in subjects directly related to government auditing, the government environment, or the specific or unique environment in which the audited entity operates. At least 20 hours of the 80 should be completed in any one year of the two-year period. For details on the Yellow Book CPE requirements go to http://www.gao.gov/ and https://www.gao.gov/assets/700/693136.pdf.
Enable/Disable: Yes
CPE Credits CIA: 2.0
Field of Study CIA: Specific business topics such as finance and others
CPE Delivery Method CIA: QAS Self-Study
Program Location CIA:

Online

*Program Level: Basic
*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Description:
Registry of CPE Providers Seal


Recognized CPE provider, authorized by the Institute of Internal Auditors for use in the Certified Internal Auditor (CIA) CPE program.
Enable/Disable: Yes
CPE Credits CRMA: 2.0
Field of Study CRMA: Other activities contributing to professional competence
CPE Delivery Method CRMA: QAS Self-Study
Program Location CRMA:

Online

*Program Level: Basic
*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Description:
Registry of CPE Providers Seal

Recognized CPE provider, authorized by the Institute of Internal Auditors for use in the Certified Risk Management Assurance (CRMA) CPE program.
Enable/Disable: Yes
RCH Credits CPP: 2.0
*Program Location:

Online

*Program Level: Basic
*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Description:
approved by PayrollOrg


This program has been approved for 2 Recertification Credit Hour(s) toward RCH recertification through the PayrollOrg. For more information about certification or recertification, please visit the PayrollOrg homepage at www.payroll.org.
Enable/Disable: Yes
RCH Credits FPC: 2.0
*Program Location:

Online

*Program Level: Basic
*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Description:
approved by PayrollOrg


This program has been approved for 2 Recertification Credit Hour(s) toward RCH recertification through the PayrollOrg. For more information about certification or recertification, please visit the PayrollOrg homepage at www.payroll.org.
Enable/Disable: No
Program Location CTP:

On Demand/Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Description:
cpe/qas logo

Approved for up to 2.4 CTP/CCM recertification credits by the Association for Financial Professionals
Enable/Disable: No
Program Location FP&A:

On Demand/Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Description:
fp&a logo



Approved for up to 2.4 FP&A recertification credits by the Association for Financial Professionals
Enable/Disable: No
Program Location IRS-EA:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details IRS-EA:
pre-approved by IRSThis activity,   ID No. XXXXXX has been approved for  #### CPE credit hours toward IRS Enrolled Agent (EA) continuing education requirements. In accordance with the standards set forth in Circular 230 section 10.6, CE credits have been granted based on a 50-minute hour.
Enable/Disable: No
Program Location CISM:

Online

Description:
Your specific provider of Continuing Professional Education accreditation has final authority on the acceptance of individual courses for CPE credit.
Enable/Disable: No
Program Location CRISC:

Online

Description:
Your specific provider of Continuing Professional Education accreditation has final authority on the acceptance of individual courses for CPE credit.
Enable/Disable: No
Program Location CISA:

Online

Description:
Registry of CPE Providers Seal

Recognized CPE provider, authorized by the Institute of Internal Auditors for use in the Certified Risk Management Assurance (CRMA) CPE program.
Enable/Disable: No
Program Location CIST:

Online

Description:
Your specific provider of Continuing Professional Development accreditation has final authority on the acceptance of individual courses for CPD credit.
Enable/Disable: No
Program Location CRFS:

Online

Description:
Your specific provider of Continuing Professional Development accreditation has final authority on the acceptance of individual courses for CPD credit.
Enable/Disable: Yes
PDC Credits SHRM-CP: 2.0
*Program Location:

Online

*Program Level: Basic
*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Description:
approved by SHRM

Illumeo is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CP℠. This program is valid for 2 PDCs for the SHRM-CP℠. For more information about certification or recertification, please visit www.shrmcertification.org.

Enable/Disable: Yes
PDC Credits SHRM-SCP: 2.0
*Program Location:

Online

*Program Level: Basic
*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Description:
approved by SHRM

Illumeo is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-SCP℠. This program is valid for 2 PDCs for the SHRM-SCP℠. For more information about certification or recertification, please visit www.shrmcertification.org.
Enable/Disable: Yes
CEU Credits PHR: 2.0
Field of Study PHR: HR (General)
*Program Location:

Online

*Program Level: Basic
*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Description:
pre-approved by HRCI
This program has been approved for 2 HR (General) aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.
Enable/Disable: Yes
CEU Credits SPHR: 2.0
Field of Study SPHR: HR (General)
*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Description:
pre-approved by HRCI
This program has been approved for 2 HR (General) aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.
Enable/Disable: No
*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details GPHR:
pre-approved by HRCIThis activity,   ID No. 000000 has been approved for  1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at   www.hrci.org.
Description:
pre-approved by HRCI
This program has been approved for 2 Business aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.
Enable/Disable: No
*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details aPHR:
pre-approved by HRCIThis activity,   ID No. 000000 has been approved for  1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at   www.hrci.org.
Description:
pre-approved by HRCI
This program has been approved for 2 Business aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.
Enable/Disable: No
*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details PHRca:
pre-approved by HRCIThis activity,   ID No. 000000 has been approved for  1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at   www.hrci.org.
Description:
pre-approved by HRCI
This program has been approved for 2 Business aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.
Enable/Disable: No
*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details PHRi:
pre-approved by HRCIThis activity,   ID No. 000000 has been approved for  1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at   www.hrci.org.
Description:
pre-approved by HRCI
This program has been approved for 2 Business aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.
Enable/Disable: No
*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details SPHRi:
pre-approved by HRCIThis activity,   ID No. 000000 has been approved for  1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at   www.hrci.org.
Description:
pre-approved by HRCI
This program has been approved for 2 Business aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.
Enable/Disable: Yes
Hours: 2.0
Free Marketing Course: No
Sponser: Illumeo
Participation: Solo
Instructor: Recorded
HRCI Code: 737701
SHRM Code: 26-QG6A3
APA Code: 26ILL060
Presence: Remote