Business Learn and Talk

Chapter 2 World
Unit 11 Africa

Lesson 53 Technology offers solution to payroll fraud

© Acadsoc Ltd. All Rights Reserved.

 Outline

01 Part 1 Passage (8min) 02 Part 2 Discussion (8min)

2

03 Part 3 Further Reading (4min) 04 Part 4 Review (3min)

© Acadsoc Ltd. All Rights Reserved.

 Part 1 Passage (8min) Expressions to learn:
Payroll fraud is a common crime in business world in
Africa. According to a 2016 PwC survey, 69% of South payroll /ˈpeɪ.roʊl/ n. 发薪名单
African companies have suffered from it. In 2007, a list of the people employed by a company
Nigerian government removed nearly 24,000 “ghost showing how much each one earns
employees” from its payroll, showing a plausible solution fraud /frɔːd/ n. 诈骗
to the problem. the crime of cheating somebody in order to
The crime can be committed in many ways, yet get money or goods illegally
companies with lots of human intervention in the payroll plausible /ˈplɑː.zə.bəl/ adj. 可行的
process are especially at risk. A manager may cheat for reasonable and likely to be true 3
salary through a ghost employee (who doesn’t work but
intervention /ˌnɒn.ɪn.təˈven.ʃən/ n. 干预
is on the pay list).
the action or fact of becoming involved
To combat it, the best measure is making use of intentionally in a difficult situation
technology. Automated payroll software eliminates the
eliminate /iˈlɪm.ə.neɪt/ v. 根除,消除
need for manual intervention, and cloud-based, mobile
payroll software makes the payroll information to remove or get rid of something/somebody
accessible to any staff at anytime, anywhere. Only when manual /ˈmæn.ju.əl/ adj. 手动的
the payroll fraud is removed, can companies maximize controlled by hand rather than automatically
their profits and run well.

For teacher: Go through the passage and explain new expressions. Let the student paraphrase if there is time.
© Acadsoc Ltd. All Rights Reserved.
 Part 2 Discussion (8min) Expressions to use:

1. According to the passage, how can the crime of payroll fraud

be committed? • payroll

• fraud

2. How harmful do you think payroll fraud is to a company?

• plausible 4
Explain why you think so. Do you know how your company deals
with the payroll every month?
• intervention

• eliminate
3. As mentioned in the passage, software helps to reduce payroll
fraud. What are some other advantages of using software in the
• manual
payroll process? Why don’t all African companies use software?

For teacher: Discuss the questions with the student. Encourage the student to use expressions in Expressions.
© Acadsoc Ltd. All Rights Reserved.
 Part 3 Further Reading (4min)
Big Four accounting firms

• The Big Four (四大会计事务所) - Deloitte,

PricewaterhouseCoopers (PwC), Ernst & Young, and KPMG - audit /ˈɑː.dɪt/
n. 审计
are the four largest professional services networks in the world.
• They offer audit services, taxation, management advisory, advisory /ədˈvaɪ.zɚ.i/ 5
corporate finance and legal services, etc. They handle most n. 咨询
audits for public companies as well as many private companies.
• The Big Four used to be “Big Eight”. Since 1989, mergers and a merger /ˈmɜː.dʒər/
n. 合并,并购
big scandal have reduced the number of firms from eight to
four.

Question: What made the Big Eight become the Big Four?

For teacher: Briefly introduce the concept to the student and let the student answer the question.
© Acadsoc Ltd. All Rights Reserved.
 Part 4 Review (3min)

What have you learnt in this lesson?

Share them with your teacher!
6

(You can talk about whatever you think of:

what the passage is about, useful words
and phrases, discussion questions, the
concept in further reading, etc.)

For teacher: Encourage the student to say whatever they learnt in today's lesson.
© Acadsoc Ltd. All Rights Reserved.
 ￥1

See you next lesson!

别忘记留下评价哦~

期待您的五星好评及宝贵建议！

© Acadsoc Ltd. All Rights Reserved.