Suchergebnisse

• eBook-Kapitel aus dem Buch Auditing Payroll

  Forms of Remuneration

  DIIR – Deutsches Institut für Interne Revision e. V.

  …Risks Audit Activities 1 Salary/compen- sation grades and ranges Incorrect cal- culation of the payroll regarding sala- ry groups and ranges • Is a… …compared with the mar- ket? • Are salary adjustments been based on benchmarks taken place? Forms of Remuneration 34 # Description Risks Audit… …pay. These benefits must be governed by transparent policies. # Description Risks Audit Activities 1 General collec- tive agreement or customary… …correctly. Forms of Remuneration 36 # Description Risks Audit Activities 5 Sick leave com- pensation Sick leave may be paid by a company, even… …payments or reimbursements based on submitted receipts up to a certain threshold value. # Description Risks Audit Activities 1 Contractual definition of… …Description Risks Audit Activities 4 One-time pay- ments (e. g., in- dividual perfor- mance award, patent award, suggestion/idea management award)… …Remuneration 38 # Description Risks Audit Activities 1 Secondment contract Complex cal- culation for period of se- condment may lead to errors in payroll… …processing # Description Risks Audit Activities 1 Advances Failure to with- hold advance payments in a timely manner risks liquidity loss. Lack of trans-… …Description Risks Audit Activities • Check whether the advance payments are paid by bank transfer. • Determine whether manage- ment reviews the administra-… …into the retirement period. Forms of Remuneration 40 # Description Risks Audit Activities 1 Retirement schemes are de- fined. Non-compli- ance…

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• eBook-Kapitel aus dem Buch Auditing Payroll

  Payroll Run

  DIIR – Deutsches Institut für Interne Revision e. V.

  …have sufficient expertise in-house, the process should be outsourced. # Description Risks Audit Activities 1 The timing of the payroll run is… …the required approval process? Payroll Run 50 # Description Risks Audit Activities 2 Payroll data are transparently recorded, au- thorized and… …whether cash com- pensation other than salary is paid out. Payroll Run Timing 51 # Description Risks Audit Activities 4 Every company is required… …. # Description Risks Audit Activities 1 All necessary information is available before the monthly payroll run starts. Risk of incor- rect… …computerized before the pay- roll run? • Are prepayments considered in the payroll run? See also point 5.5. Payroll Run 52 # Description Risks Audit… …significant impact on the pay- out (according to the defined threshold). Gross Pay Calculation 53 # Description Risks Audit Activities 2 The payroll… …extrapolation). # Description Risks Audit Activities 1 The gross sal- ary includes regular and additional pay- ments. Incomplete gross salary • Review to… …determine whether proper supporting documen- tation is available. Gross Pay Calculation 55 # Description Risks Audit Activities 4 The payroll… …before any payment run? Payroll Run 56 # Description Risks Audit Activities • Does the payroll team inform Accounts Receivable about the… …section 5.7 # Description Risks Audit Activities 1 There is a pro- cess in place to ensure net pay is calculated correctly. Incorrect payroll • Is…

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• eBook-Kapitel aus dem Buch Auditing Payroll

  Introduction

  DIIR – Deutsches Institut für Interne Revision e. V.

  …reporting requirements, such as tax filings and social security contributions. The objective of the guide is to present a complete audit checklist from… …which internal auditors can select individual topics and activities that meet their risk-related audit requirements. The selection should also consider… …whether the audit object is located in Germany or else were. This guideline has been compiled to the best of our knowledge and belief, but do not claim to…

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• eBook-Kapitel aus dem Buch Auditing Payroll

  Payroll Master Data

  DIIR – Deutsches Institut für Interne Revision e. V.

  …entries are correct. # Description Risks Audit Activities 1 A process of creating and changing HR master data is established. The payroll process… …Contracts, Changes, Company Exit 25 # Description Risks Audit Activities 2 Authorization to access and change master data has been defined… …ensure the updating of master data as the basis for correct handling in payroll ac- counting. Payroll Master Data 26 # Description Risks Audit… …Risks Audit Activities 3 The process of leaving the company is defined. Payments are executed with- out authoriza- tion; employees are paid, al-… …28 # Description Risks Audit Activities 4 Legally valid temporary employment contracts are recorded in the master data. The master data are… …, Inactive Employment Contract, Accruals 29 # Description Risks Audit Activities 1 There is a va- cation entitle- ment. This is stipulated in the contract… …ways. The correct adoption of the agreement is important. # Description Risks Audit Activities 1 Salaries are classified/rated correctly, as are… …specific tasks are assigned based on a job description. Data Quality, Data Control, Data Protection 31 # Description Risks Audit Activities 1 The… …, as well as their consistency and availability on different systems. # Description Risks Audit Activities 1 Data quality/ control is en- sured… …Master Data 32 # Description Risks Audit Activities 2 The company complies with data protection/ privacy regula- tions. Unjustified data archival…

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• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 1/2023

  Wie wichtig ist der Revisionsleiter wirklich?

  Eine Analyse der Auswirkungen von Revisionsleiterwechseln
  

  Benjamin Fligge

  …Parker, S. / Peters, G. F. (2012): Audit fee reductions from internal audit-provided assistance: The incremental impact of internal audit characteristics… …, Contemporary Accounting Research, 29(1), S. 94 – 118. Barua, A. / Rama, D. V. / Sharma, V. (2010): Audit committee characteristics and investment in internal… …: 21.11.2022). Ege, M. S. (2015): Does internal audit function quality deter management misconduct?, The Accounting Review, 90(2), S. 495 – 527. Eulerich, M… …Grundprinzipien für die Interne Revision, ZIR, 57(3), S. 138 – 140. Glover, S. M. / Prawitt, D. F. / Wood, D. A. (2008): Internal audit sourcing arrangement and the… …. / Lyu, M. / Wang, B. / Zhang, J. H. (2022): Do Chief Audit Executives Matter? Evidence from Turnover Events, Auditing: A Journal of Practice & Theory… …, Berlin. Prawitt, D. F. / Sharp, N. Y. / Wood, D. A. (2012): Internal audit outsourcing and the risk of misleading or fraudulent financial reporting: Did…

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• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 2/2023

  Attribute von Prüfungsteams sind von Bedeutung: Wie sich Diversität auf die Arbeit von Prüfern auswirkt

  Ein Literaturüberblick und theoretische Überlegungen
  

  Annika Bonrath

  …Perspektive dringend erforderlich ist. Literaturverzeichnis Bik, O. / Hooghiemstra, R. (2018): Cultural Differences in Auditors‘ Compliance with Audit Firm… …: 10.1016/0361-3682(92)90001-9. Chung, J. / Monroe, G. S. (2001): A Research Note on the Effects of Gender and Task Complexity on an Audit Judgment, Behavioral Research in… …audit research, Accounting Perspectives, 20(4), S. 449 – 475, doi: 10.1111/1911- 3838.12272. Curtis, M. B. / Vinson, J. M. / Conover, T. L. / Lucianetti… …Felix, R. / Pevzner, M. / Zhao, M. (2021): Cultural Diversity of Audit Committees and Firms’ Financial Reporting Quality, Accounting Horizons, 35(3), S… …higher education internal audit departments, Journal of Public Budgeting, Accounting & Financial Management, 17(4), S. 488-521, doi: 10.1108/JPBAFM-… …Wu, D. / Yang, Z. (2013): Do Individual Auditors Affect Audit Quality? Evidence from Archival Data, The Accounting Review, 88(6), S. 1993 – 2023, doi… …. / Monroe, G. S. / Si, Y. (2021): Diversity of Signing Auditors and Audit Quality, AUDITING: A Journal of Practice & Theory, 40(3), S. 27-52, doi… …Audit Office Team Diversity and Audit Quality, Accounting Horizons, 36(2), S. 95 – 121, doi: 10.2308/HORIZONS- 2020-047. Ittonen, K. / Peni, E. (2012)… …: Auditor’s Gender and Audit Fees, International Journal of Auditing, 16(1), S. 1 – 18, doi: 10.1111/j.1099-1123.2011.00438.x. Jackson, T. (2021): Diversity… …, M. / Niskanen, J. (2018): The effect of audit partner gender on modified audit opinions, International Journal of Auditing, 22(3), S. 449 –– 463, doi…

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• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 4/2023

  Richten Sie sich auf neue Standards, neue Prüfungsmethoden und neue Prüfungsthemen ein!

  …Konsultationsphase das IIA zum Entwurf der neuen Global Internal Audit Standards beendet. Die Gremien arbeiten an der endgültigen Fassung, die noch vor Ende 2023…
• eJournal-Artikel aus "Zeitschrift für Corporate Governance" Ausgabe 5/2023

  ZCG-Nachrichten

  …Chatbot zur Verbesserung der Automatisierung interner Prüfungen einsetzt. In einer Studie mit dem Titel „Leveraging ChatGPT for Enhancing the Internal Audit… …Faktoren wie c die Genauigkeit und Zuverlässigkeit des Modells, 1 SSRN, Leveraging ChatGPT for Enhancing the ­Internal Audit Process – A Real-World Example…
• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 3/2023

  Prüfung der Risikoanalyse von Rechenzentren

  Rechenzentren als kritische Infrastruktur sollten im Blick der Internen Revision liegen
  

  Michael Neuy

  …Millionen Kunden 31 Millionen Beratung weltweit. Kunden und Dienstleistungen. Die Teams der weltweit. Die Teams der Der Société Société Audit Générale… …Deutschland, Audit Hub Österreich Deutschland und ist Niederlanden für alle Revisionstätigkeiten zuständig und erbringt in den seine Gesellschaften Audit… …Dienstleistungen der Société für Générale über 20 Gruppe operative in Der Gesellschaften Deutschland, Audit Hub Österreich Der Audit Hub aus Deutschland Deutschland… …Automotive den seine Gesellschaften Audit in den Financing Dienstleistungen Gesellschaften and der Leasing, Société für Générale der Société Equipment über 20… …Niederlanden and Units Advisory, zuständig Retail Business, Global und erbringt Markets, Automotive seine Global Audit Financing Transaction Dienstleistungen and… …Leasing, and Payment für Equipment über Services, 20 operative Finance, und Deutschland, Österreich und Niederlanden zuständig und erbringt seine Audit… …verschiedenen Tochtergesellschaften Der Audit Hub Deutschland ist für alle Revisionstätigkeiten Als Senior Auditor / in Auditor den Gesellschaften (m/w/d)… …Geschäftsbereichen und erbringt der seine Société Audit Générale Dienstleistungen mit Schwerpunkt für über 20 Deutschland. operative und Deine Als Senior…

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• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 1/2023

  Alles im Blick? Objektivität auf dem Prüfstand

  Auf der Suche nach den Blind Spots der Internen Revision
  

  Michael B�nis, Thomas Gossens

  …wahrgenommen werden, berücksichtigen. Das Internal Audit Competency Framework des IIA führt die Anforderungen an das Wissen über die persönliche Objektivität auf… …Themen rund um die Qualität in der Internen Revision behilflich sein möchten. Mehr(-wert) schaffen mit Internal Audit Services… …, R. F. (2013): Seven Attributes of the Ethical Internal Audit Leader, Richard Chambers on Internal Audit Blog… …, https://www.richardchambers.com/sevenattributes-of-the-ethical-internal-audit-leader (Stand: 01.09.2022). Chambers, R. F. (2015): Internal Audit Credibility Springs From Objectivity, Richard Chambers on Internal Audit Blog, abrufbar… …Lessons Learned on the Audit Trail, Internal Audit Foundation, Lake Mary, Florida. Chambers, R. F. (2021): Agents of Change: Internal Auditors in an Era of… …Disruption, Internal Audit Foundation, Lake Mary, Florida. Chin, A. K. Y. (2022): Cognitive Biases – A Threat to Objectivity, Internal Audit Foundation, Lake… …Deutsches Insti­tut für Interne Revision e. V., Version 7, Frankfurt am Main 2019. IIA (2020): Internal Audit Competency Framework…

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