Which method is useful in detecting a ghost employee scheme?

In the context of detecting a ghost employee scheme, all listed methods are valuable tools in identifying fraudulent activities involving fictitious employees.

Examining payroll checks for dual endorsements can reveal unauthorized checks that may have been issued for non-existent employees. If a check is endorsed more than once, it could indicate collusion or fraud in the payroll process.

Analyzing payroll withholdings is crucial as ghost employees typically do not generate legitimate withholdings for taxes or benefits. Unusually low or inconsistent withholding patterns can signal discrepancies that warrant further investigation.

Comparing personnel records to payroll data is essential to establish that every individual on the payroll is an active employee. This method uncovers any discrepancies between the official personnel records and what is recorded in the payroll system, helping to identify names that shouldn't be there.

Thus, all these methods work collectively to strengthen the identification and investigation process of ghost employee schemes, making this option the most comprehensive choice.