Remote employees are easier to trace. Their IP address, their logins, multi-factor authentication, and every keystroke can be monitored and recorded for audits. Multi-factor authentication in particular is done each time the systems times out. Take a bathroom break, a lunch break, etc., and you need to reauthenticate to get access back into the system.
In person no-show jobs only require someone else swipe badges in at a building. (They don't even need to swipe out).
In person no-show jobs only require someone else swipe badges in at a building. (They don't even need to swipe out).
That assumes that you have a system where there are good faith people monitoring the remote employees to guarantee performance.
In California, the people in charge are complicit in the fraud in much the same way Minnesota and California officials are enabling many other forms of fraud.