Payroll System

• DIIR – Deutsches Institut für Interne Revision e. V.

Calculating an employee’s individual periodic remuneration components as well as social security and taxes is a very complex, time-consuming process subject to considerable change pressure. IT software applications developed by specialized companies are regularly used for this purpose.
ERP systems such as SAP also offer software modules (SAP HCM) for payroll accounting, but in practice these are only actually used in large companies and in a few countries – even if SAP is otherwise used.
While the audit activities presented here do not replace an IT audit, they may be carried out as part of a regular business audit.

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