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IUC 2020 - Session Recordings

Real Specialty Frauds. Real Investigations.

Real Specialty Frauds. Real Investigations.

Susan Andrews, CPA, CFE, CISA, MBA, CIGA, CIG, Audit Manager
Deputy Inspector General: Jefferson Parish OIG

Payroll is the largest company expense, often approaching nearly 70% of the total overhead. It can also be a hotbed for fraud, errors, and abuse. Using a real-life case study and audit report, attendees will learn how to compare and summarize organization-wide payroll data to disclose the systemic abuse of overtime and specialty pay. The Speciality Pay 2014-2017 report demonstrates how IDEA can simplify sample selection of specific employees and provide graphical representations of costs across five departments that experienced high instances of premium pay abuse.

Learning Objectives

  • How to avoid misinterpretations when analyzing and interpreting payroll data

  • Apply a data-centric audit approach

  • Generate results using data visualization tools


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