In this article, originally published in the CA Magazine, Edward Nagel, Principal & Founder of nagel + associates examines three case studies involving payroll fraud at all levels of business, including fraud by employees, middle-management, and executives. The article addresses how fraud schemes exploit weak internal controls in order to misappropriate funds from organizations, including the fabrication of fictitious employees, payment of a large unauthorized bonus, and improper increases in salaries. The article also highlights steps organizations can take to prevent and detect payroll fraud.