Fraud Auditing, Detection, and Prevention Blog

Developing a Deeper Understanding of Fraud Risk: Illustrated With Using Ghost Employee Scheme

Dec 18, 2025 2:06:22 PM / by Leonard W. Vona posted in Fraud Auditing, Fraud Plan, ...

This year, I have focused on the fraud risk assessment process as both a management tool and an audit tool. The common theme of my blogs is, “Do you understand fraud risk?” I have raised a number of issues that I hope were helpful within your career as an auditor, investigator, risk manager, or senior leader. In this blog, we’re diving into what having a deeper understanding looks like.

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