We were engaged by outside counsel as part of an independent investigation into allegations of payroll fraud and abuse of a company’s corporate credit card policies. Our work consisted of reviewing employee payroll records (both hard-copy and electronic) as well as interviewing company personnel. We completely reconstructed over 10 years of detailed payroll data for selected employees. This was in order to document the actual amounts received by these individuals versus the amounts that should have been paid per the company’s human resources department. We determined that the selected employees (now former) fraudulently received more than $1.3 million in funds from the company based on manipulating and exploiting the deductions and withholdings information within the payroll system. Our work was used by outside counsel and company management to present findings to the company’s independent auditors, federal regulators, its insurance company, and law enforcement. We also made detailed suggestions to improve the company’s internal controls as well as its policies and procedures around payroll processing.