An expert with vast experience in investigating payroll fraud, Schoültz says there are systematic methods businesses can deploy to combat this pervasive issue. She says payroll fraud lurks in the shadows of many organisations, often going unnoticed until it's too late. Understanding the mechanics of payroll fraud Payroll fraud often takes root in environments where oversight is disjointed. The shocking impact of complacency The repercussions of payroll fraud can start small, but accumulate rapidly. According to the Association of Certified Fraud Examiners (ACFE), employee fraud accounts for approximately 5% of company revenues.