The prevalence and increase in white- collar crimes in our organizations and societies is no longer a fiction but has become a recurrent challenge which requires quick attention and solution. This must be done if integrity, sanctity and financial security must be achieved in our organizations and societies at large.
White-collar crimes (corruption) exist in different forms and shapes and is believed to be on the increase.1 One of such crimes that is common with most organizations is the payroll fraud or scheme.
In his opinion, Matthew Garrett mentions that the incidence of payroll fraud in organizations is real and that it occurs in about 27% of all businesses, twice in small organizations than in big ones and that a singular happening of payroll fraud lasts for about three years.
As the saying goes, there is no smoke without a fire and as such, the existence of corruption in our organizations and society, of which the pay roll fraud is a part, is caused by a lot of factors or variables. Factors such as a culture that tolerates corruption, weak government institutions, poverty, illiteracy, absence of adequate punishment for corruption amongst others, all contribute to the alarming increase in this crime.