Suchergebnisse

• eBook-Kapitel aus dem Buch Auditing Payroll

  Pay-Out / Payroll Disbursement

  DIIR – Deutsches Institut für Interne Revision e. V.

  …64 8 Pay-Out / Payroll Disbursement This section focuses on audit activities within the payroll disbursement pro- cess and relevant interfaces… …. The audit activities described here therefore en- sure an effective internal control system for the last step of the payroll pro- cess, which leads to a… …following audit activities ensure that general (basic) requirements are met for the structure of the HR payroll department. The purpose of these activities… …general (basic) requirements for documenting processes and interfaces. # Description Risks Audit Activities 1 Pay-out/payroll disbursement process is… …the accounting system? Types of Disbursement 65 # Description Risks Audit Activities • Is the segregation of duties be- tween payroll and… …check, and for disbursement by an external provider. The audit activities below ensure that disbursement incorporates relevant process spec- ifications… …ERP system. Pay-Out / Payroll Disbursement 66 # Description Risks Audit Activities 1 Define author- ization rights concept for the online… …should be avoided. The following minimum controls should be carried out in the event that wages and salaries are paid in cash. # Description Risks Audit… …by check. Pay-Out / Payroll Disbursement 68 # Description Risks Audit Activities 1 Check transac- tions handled properly. Checks could be… …calculated/paid by an external service provider. Types of Disbursement 69 # Description Risks Audit Activities 1 Contractual agreement defined with the…

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• eBook-Kapitel aus dem Buch Auditing Payroll

  Payroll System

  DIIR – Deutsches Institut für Interne Revision e. V.

  …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. 3.1 System and Process Security # Description Risks Audit Activities 1 The payroll process and the… …operational requirements. # Description Risks Audit Activities 1 Payroll pro- cessing is done manually (e. g., preparation). The size of the payroll or… …ally/software-supported? How are they being carried out currently? Payroll System 18 # Description Risks Audit Activities 2 Group software is used for pay- roll. •… …factor in the company. The functional and tamper-proof nature of payroll systems is therefore essential. # Description Risks Audit Activities 1 The… …and tax problems. • Auditing system security is usually the responsibility of the IT Audit department or corresponding specialists. • Within the… …scope of the regu- lar audit, the audit can usually only refer to the results of the specialist audit. • Is there a certificate from an authorized… …law, as confidentiality requirements for remuneration data are usually high. # Description Risks Audit Activities 1 Payroll does not have its own… …change positions? Payroll System 20 # Description Risks Audit Activities 4 Access to pay- roll data is managed. Loss or corrup- tion of payroll… …data • List of data access activity dur- ing the audit period, compari- son with the access authoriza- tions. In the case of suspicious data access…

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• eBook-Kapitel aus dem Buch Auditing Payroll

  Environment / HR Organization / Overview

  DIIR – Deutsches Institut für Interne Revision e. V.

  …regulatory, technical, and organization- al elements that impact payroll and identifies ways to review them as part of an internal audit. The guide’s chapters… …listed in tabular form with associated risks and possible audit activities. 2.1 Requirements – Legal / Tariff / Industry / Company / Unions The… …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… …bodies. The task of employee representative bodies is to represent the interests of employees. # Description Risks Audit Activities 1 General… …list/payments Processing Reporting & budget  monitoring Environment / HR Organization / Overview 10 # Description Risks Audit Activities 1 General salary… …always applied. # Description Risks Audit Activities 1 Employer pays the employees’ income tax to the tax office. Incorrect pay- ments to the tax… …plans. # Description Risks Audit Activities 1 Statutory social security regula- tions (statutory pension insur- ance, health insurance, un-… …about rules and respon- sibilities. The contract with the service provider must include the scope of performance and audit rights. Master data capture… …work, providing manuals can also make new hires more efficient right from the start. # Description Risks Audit Activities 1 The payroll is internally…

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• eBook-Kapitel aus dem Buch Auditing Payroll

  Time Recording

  DIIR – Deutsches Institut für Interne Revision e. V.

  …(calculations, invoicing). For the audit of digital time recording systems, please refer to the audit steps given under Payroll System (Section 3), Software… …time recording. # Description Risks Audit Activities 1 A time manage- ment system is in place and time recording is managed. Lack of segrega- tion… …time statements for different employee groups Procedure and Technical System 45 # Description Risks Audit Activities work hours per day, break or… …. (Please see also section 8.2.1) Time Recording 46 # Description Risks Audit Activities 6 Non-authorized persons are not able to make changes to… …there legal barriers to us- ing the timekeeping data for billing? Time Surcharges 47 # Description Risks Audit Activities 9 Lists, evalua- tions or… …the base for calculation provi- sions for absences such as vacation or overtime. # Description Risks Audit Activities 1 Types of ab- sences and… …classification of working hours is the basis for the calculation and reporting of surcharges. # Description Risks Audit Activities 1 Surcharges on recorded… …accounting to base its calculations or in- voicing on accurate time recording information. # Description Risks Audit Activities 1 Relevant times are…

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• 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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• eBook-Kapitel aus dem Buch IT-Governance

  COBIT als Rahmenwerk der IT-Governance

  Christopher Rentrop

  …zentral Compliance Rolle Audit zentral Audit Rolle Audit zentral Strategy Executive Committee Gremium Mixed zentral Steering (Programmes/Projects) Committee…
• eBook-Kapitel aus dem Buch Revision des Facility-Managements

  Technisches Gebäudemanagement (TGM)

  DIIR – Deutsches Institut für Interne Revision e. V.