Suchergebnisse

• eBook-Kapitel aus dem Buch ChatGPT in der Unternehmenspraxis

  Nachhaltigkeit und Klimaschutz

  Wolfhart Fabarius
• eBook-Kapitel aus dem Buch IFRS-Abschlussanalyse

  Abschlusspolitik durch offene Wahlrechte in der IFRS-Rechnungslegung

  Prof. Dr. Hanno Kirsch
• eBook-Kapitel aus dem Buch IFRS-Abschlussanalyse

  Abschlusspolitik durch verdeckte Wahlrechte in der IFRS-Rechnungslegung

  Prof. Dr. Hanno Kirsch
• eBook-Kapitel aus dem Buch Auditing Payroll

  Time Recording

  DIIR – Deutsches Institut für Interne Revision e. V.

  …procedures, the maturity level of the established time recording concept as well as the implemented (IT) system and reporting are essential for effective… …. Data protection or IT security violation. • Check access rights concept. • Check whether access rights concept is implemented ap- propriately… …Order / Cost Center Accounting When hours are recorded on projects, jobs, sales orders, internal orders, or cost centers, it is important for cost…

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• eBook-Kapitel aus dem Buch Auditing Payroll

  Environment / HR Organization / Overview

  DIIR – Deutsches Institut für Interne Revision e. V.

  …framework of salary and wage payments is determined by statutes, col- lective agreements and company rules and requirements. It is important to audit whether… …, collective agreements and company rules and requirements. It is important to audit whether the rules are implemented and transparent in company practice… …payment to the tax office. When payroll is performed in-house or at a shared service center, it should be ensured that the current tax regulations are… …within payroll respected? • Review access rights for rele- vant IT and archiving systems (paper/electronic). • Is the segregation of duties between… …to affected employees and are they familiar with it? 4 Payroll-related regulations in the form of manuals, brochures etc. are provided to new…

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• eBook-Kapitel aus dem Buch Auditing Payroll

  Payroll Master Data

  DIIR – Deutsches Institut für Interne Revision e. V.

  …maintained worldwide (e. g., SAP)? • Are the responsibilities de- fined? • Has it been defined who can authorize master data changes (e. g., new entries… …Is there a process defined in the event of overpayments? Is it followed? • How are severance payments managed? • How is the assignment of the… …relationships, it must be procedurally ensured that salary payments are reduced or sus- pended in accordance with internal and external regulations. Unused vaca-… …., maternity, sabbatical, military service)? • What steps are taken to ensure that no payroll is made during the inactive period and that it is resumed upon…

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• eBook-Kapitel aus dem Buch Auditing Payroll

  Pay-Out / Payroll Disbursement

  DIIR – Deutsches Institut für Interne Revision e. V.

  …(SOP) available? • Is the SOP comprehensive and up to date? • Has the SOP been communi- cated to affected employees and are they familiar with it? 2… …contractual agree- ment available? • Does the contractual agree- ment include a non-disclosure clause? Does it define the scope of work and the extent of… …fit operational needs? Does it account for va- cancies and business travel? • Are old authorizations deleted (e. g., employees that left the… …bank reconciliation ade- quately documented? • Does it account for other pay- ments related to the HR pay- roll (e. g., social security, tax)? 2…

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• eBook-Kapitel aus dem Buch Revision des Finanzwesens

  Zahlungsverkehr

  DIIR – Deutsches Institut für Interne Revision e. V.

  …Passwörter nach den Vorgaben des Bundes- amtes für Sicherheit in der Informationstechnik (BSI) vergeben werden? � Wodurch werden die Vertraulichkeit sowie die…
• eBook-Kapitel aus dem Buch Revision des Finanzwesens

  Finanzplanung

  DIIR – Deutsches Institut für Interne Revision e. V.
• eBook-Kapitel aus dem Buch Revision des Finanzwesens

  Finanzierung

  DIIR – Deutsches Institut für Interne Revision e. V.