Ellie Weaver works for the JAG Group as the customer service supervisor. When Joel Carter was hired into her department she listed his start date as one month before he actually began work. Accordingly, the payroll department generated an extra paycheck for Carter, which Weaver intercepted and cashed at a liquor store. What type of fraud is this?

Ghost employee scheme is the type of fraud observed here.

Explanation:

Ghost employee scheme is a type of occupational fraud committed by an employee. In this crime, a ghost employee is added to the employer's payroll by someone in the payroll department. Actually the ghost employee does not work for the company. The paychecks are made for ghost employee and then it is intercepted and cashed by the dishonest employee.

The ghost employee causes loss to the business. They can be identified by thorough audits of the payroll records.