What is a common tactic used in time card alterations?

Claiming hours worked while actually absent is a common tactic used in time card alterations because it allows individuals to receive payment for hours they did not actually work. This practice can take various forms, such as altering the time card to show an employee was present when they were not, or having someone else clock in or out for them. This type of fraud can lead to significant financial losses for the employer and is particularly insidious because it can be difficult to detect without ongoing oversight or audits.

In contrast, the other choices represent practices that help maintain integrity and accuracy in timekeeping and payroll processes. Requesting verification from independent auditors is a proactive measure to ensure compliance and accountability, rather than a tactic used to commit fraud. Regularly submitting accurate documentation and allotting overtime only with management’s approval are both examples of proper internal controls that help prevent fraudulent activity, rather than tactics utilized for altering time cards.