Case-in-Point 1.1 At one American university, an employee in the payroll department was
able to steal thousands of dollars by manipulating the payroll records of student workers.
When students quit their jobs, she would delay inputting their termination dates in her
computer, continue to submit time cards in their behalf, and cash the subsequent payroll
checks generated by the system. She was caught when one student complained that his W-2
tax form showed he had earned more money than he had in fact been paid. Auditors then
examined his payroll records and were able to uncover the fraud.1