Employee Integrity and motivation should be considered when a process has to be changed. Although implementing additional controls comes at a cost to the organization, the benefit almost always outweighs the cost. In this case, the obvious remedies are either someone needs to be responsible for auditing payroll records on a regular basis, or it needs to be automated.
Which of these two controls would cost less and prove more effective? Is there a different, more cost effective strategy we should consider?