Fraud & Corruption
Ghost Employees — By Province
Suspected ghost employees detected on payroll, broken down by province.
Paying salaries to people who do not exist
Ghost employees, fictitious or terminated staff still drawing a salary, are a persistent drain on the wage bill and a recurring AGSA finding. Detecting them is a payroll-integrity exercise rooted in COSO control principles and the financial-management duties of the PFMA and MFMA. AuditPro Core reconciles payroll against HR, biometric and banking data and breaks suspected ghosts down by province so remediation can be assigned to the right administration.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Suspected ghosts
1,184
▲ 9%
Monthly exposure
R34 m
Confirmed & removed
612
▲ 140
Provinces affected
9
Suspected ghost employees by province
Ghost employee detail by province
| Province | Suspected | Monthly (R m) |
|---|---|---|
| Gauteng | 246 | 7.4 |
| KwaZulu-Natal | 221 | 6.1 |
| Eastern Cape | 198 | 5.6 |
| Limpopo | 174 | 4.8 |
| Mpumalanga | 142 | 3.9 |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
What a ghost employee is
A ghost is a payroll entry with no genuine, currently employed person behind it, whether wholly fabricated or a leaver never removed. Each draws salary that should never be paid.
Reconciliation signals
Shared bank accounts, missing ID verification, no leave or biometric activity, and pay continuing after termination are the classic indicators. Matching payroll to HR and attendance data surfaces them.
Why the provincial cut matters
Breaking suspects down by province directs verification to the responsible HR and payroll administration and reveals whether the problem is systemic or localised.
Verification before action
A statistical flag is a starting point, not a conclusion. Physical headcount or biometric verification must confirm the ghost before any salary is stopped or recovered.
How AuditPro Core Bridges the Gap
- Payroll reconciliation: payroll is matched against HR, banking and attendance data to surface non-genuine entries.
- Provincial breakdown: suspected ghosts are grouped by province for targeted verification.
- Exception workflow: each flagged entry is routed for physical or biometric verification before any pay is stopped.
- Audit-ready export: confirmed ghosts and the resulting recoveries export for AGSA and consequence reporting.
Key Takeaways
- Ghosts include both fabricated entries and leavers never removed.
- Shared bank accounts and missing verification are core red flags.
- Verify physically or biometrically before stopping any salary.
- The provincial cut shows whether the problem is systemic or local.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.