Which of the following procedures can be used to detect "phantom" employees?

Question

Quizplus · Accepted Answer

Maintaining personnel files in an independent personnel department and requiring management and personnel review and approval for all personnel-related activities are both effective ways to detect the existence of "phantom" employees - individuals on a company's payroll who do not actually perform any work for the company. By separating the responsibilities for maintaining personnel files and reviewing/approving personnel-related activities, there is a greater likelihood that fictitious employees will be discovered. Implementing a multi-review and approval process within the purchasing department is not directly related to detecting phantom employees.

Which of the Following Procedures Can Be Used to Detect