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A recent audit of the Social Security Administration revealed that thousands of workers over the age of 100 applied through the U.S. government to verify their employment eligibility in recent years.

1. About how many active Social Security numbers in the Administration’s master file belong to people who are at least 112 years old?
2. Even though the auditors proposed that the Social Security Administration take action to correct its death records, what was the agency’s response? Do you agree that this is a better pursuit? Why or why not?
3. What are the risks and costs of maintaining these inaccurate records?
4. What types of internal controls would you suggest to prevent this?


Hicks, J. (2015). Millions over age 112 have Social Security numbers, and it’s not because we’re living longer. The Washington Post, March 10 (Retrievable online at