Which of the following is NOT a typical characteristic of a falsified hours and salary scheme?

The characteristic that is not typical of a falsified hours and salary scheme is having proper control over time cards. In such schemes, the fundamental issue relies on the manipulation or lack of oversight regarding how hours worked are reported and recorded.

Proper control over time cards would imply that there are robust mechanisms in place to monitor and verify employee work hours, making it challenging for an employee to artificially inflate their hours or manipulate their salary. Effective controls would include procedures such as regular audits, electronic timekeeping systems with authentication, and strict approval processes for changes in pay or hours worked.

On the other hand, the other options reflect typical behaviors associated with falsifying hours and salary. For instance, forging a supervisor's signature and changing the rate of pay are both deceitful practices designed to commit fraud. Inflating the number of hours worked is a direct tactic used in these schemes to increase the compensation unjustly, reflecting a lack of proper oversight or control. Therefore, the absence of proper control over time cards is what distinguishes the environment in which these fraudulent activities can thrive.