Looking for Ghost Employees

The pursuit of Ghost Employees is a common Red Flag test conducted in Audit and Fraud Analytics.

 

While one may look for common field references (Bank Account Number, Tax Registration Number - PAN No, Mobile Number, Provident Fund Number - PF No etc) across different Employees in the Employee Master file using Duplicate Key Exclusion there is an alternative path one can follow to identify potential Ghost Employees.

 

In an integrated and fully implemented ERP System, one can requisition the following Data files in addition to the Employee Master file for the last review period ~

 

(a) Attendance (Leave) File

 

(b) Employee Claim File

 

(c) System Access File

 

Once the above Files are requisitioned, using Summarization the count of events can be arrived at per File - for example Count of Leave Taken, Count of Claims etc.

 

The Summarization child files can be joined into the Employee Master file (Primary Database) basis the matching key field 'Employee Code/Number'.

 

The resultant joined file will contain the Employee Masters with the Count of various events by the side like Count of Leave Taken, Count of Claims, Count of System Access etc.

 

Now finally by applying a Direct Extraction, active Employees can be identified having Zero counts for all events.

 

The extracted list of active Employees could qualify as a potential list of Ghost Employees subject to validation.

 

Best Regards

 

Group Admin Team