Despite the horrific ideology and actions of the ISI (also known as Islamic State, ISIS, or ISIL), they can be just as corrupt as the rest of us infidels (boldface mine):
If that seems like a great deal of work for basic expense reimbursement, the evidence we found suggests the ISI was worried about exactly the same thing as any organization: corruption and self-dealing.
Despite its low salaries, the ISI had a policy of continuing to pay the families of martyred fighters, a form of life insurance that could be quite expensive. The larger the family, the more money went to the family upon the fighter’s death. At one point an ISI administrator who operated under the pseudonym of Abu Zayd checked how many dependents his cell leaders were reporting for the average active fighter, and how many the average deceased fighter had. His Excel calculations suggested that deceased fighters systematically had more dependents. One possibility, of course, is that married fighters took on higher risks than fighters without families. But another is that some cell leaders were padding the payroll by claiming extra dependents for their martyred fighters, and although we don’t know for sure, this seems the most likely explanation. Similarly, Abu Zayd’s predecessor as Mosul administrator made notes in his payroll tracking spreadsheet to investigate whether an ISI cell was collecting salaries of “ghost” fighters who existed on paper only.
Seems ‘ghost units’ aren’t limited solely to the Iraqi army….