Suchergebnisse

• eBook

  Revision der Beschaffung von Softwarelizenzen und Sicherheitsdienstleistungen

  978-3-503-24103-3

  DIIR - Deutsches Institut für Interne Revision e. V.

  …DIIR-Arbeitskreis „Revision der Beschaffung“, entwickelt dieser Band für zwei besonders sicherheitskritische Prüfungsbereiche mit zugleich oft hohem…
• eJournal-Artikel aus "WiJ - Journal der Wirtschaftsstrafrechtlichen Vereinigung e.V." Ausgabe 1/2024

  Wirtschaftsstrafrecht an der Schnittstelle zur HR Compliance (Teil 2)

  Betriebsratsvergütung im Compliance-Fokus – Zum Reformbedarf nach VW, BGH und Gesetzesentwurf
  

  Rechtsanwältin und Diplom-Finanzwirtin (FH) Antje Klötzer-Assion,

  …, Fachanwalt für Arbeitsrecht, Dr. Thilo Mahnhold, Frankfurt am Main Die Verfasser widmen sich aktuellen Themen und Dauerbrennern bei der Beratung von… …. „Lustreisen” für Betriebsratsmitglieder sorgten in der Vergangenheit bereits für Schlagzeilen. Anfang letzten Jahres 2023 sorgte dann ein Urteil des… …Bundesgerichtshofs in Strafsachen (BGH) 1 für weitere Unruhe, denn es war insbesondere unklar, ob hier in restriktiver Weise von den in der Praxis bekannten Leitlinien… …Kommission zur Erarbeitung von konkreten Vorschlägen für die Vergütung von Betriebsratsmitgliedern eingesetzt, kurz darauf hat das Bundeskabinett hat ein… …Gesetz zur Vergütung von Betriebsräten beschlossen und das Gesetz auf den Weg gebracht. Grund genug für einen kurzen Überblick aus Sicht der… …Vergütungs-Compliance und dem damit einhergehenden Reformbedarf. II. Rechtliche Grundlagen Rechtliche Grundlagen für die Überprüfung der Grenzen einer zulässigen… …Betriebsrats] dürfen wegen ihrer Tätigkeit nicht benachteiligt oder begünstigt werden; dies gilt auch für ihre berufliche Entwicklung.” Die… …„Gegenleistungen” für den Arbeitgeber oder die Höhe der „Überzahlung” kommt es indes nicht an. 3. Betriebsverfassungsrechtlich: § 37 Abs. 4 BetrVG Einen weiteren… …beruflicher Entwicklung. Dies gilt auch für allgemeine Zuwendungen des Arbeitgebers. Das Betriebsratsmitglied soll also grundsätzlich das gleiche Gehalt… …Vergütung von Betriebsratsmitgliedern beschäftigt und sich hierbei auch mit den Kriterien für einen Verstoß gegen § 78 S. 2 BetrVG auseinandergesetzt. Zentral…

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• eBook

  Auditing Payroll

  A Support Guide for Auditing Payroll Processing
  

  978-3-503-23720-3

  DIIR - Arbeitskreis "Revision Personalmanagement und Interne Dienstleistungen", DIIR – Deutsches Institut für Interne Revision e. V.

  …Managing monthly payroll accounting can be a complex and challenging task for companies, especially due to legal and operational requirements that… …vary from country to country. Changes in payroll tax and social security laws can also add to the complexity of the process and entail many risks for…
• eBook

  Revision des Facility-Managements

  Ein Prüfungsleitfaden
  

  978-3-503-23718-0

  , DIIR - Deutsches Institut für Interne Revision e. V.,

  …Einbindung in die Konzeptionierung von Immobilien können sich schnell auf die Kosten für Investitionen, Nutzung und Betrieb auswirken. Dieser Leitfaden…
• eBook-Kapitel aus dem Buch Auditing Payroll

  Introduction

  DIIR – Deutsches Institut für Interne Revision e. V.

  …7 1 Introduction Handling monthly payroll accounting can be a complex and challenging task for companies, especially when it comes to legal and… …entail many risks for companies. Given that staff is one of the major cost factors in most companies, it is es- sential to ensure that the payroll… …an employee’s pay, such as for health insurance or retirement plans, are correctly disbursed to the appropriate third-party vendors or agencies. d)…

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  Environment / HR Organization / Overview

  DIIR – Deutsches Institut für Interne Revision e. V.

  …the rules are implemented and transparent in company prac- tice. Employee representation is a generic term for various bodies involved in… …. Employee representation is a generic term for various bodies involved in co-determination at the company or corporate level. Associations such as trade… …length” principle.  Is a structured, equal pay concept for salary and wages (e.g., based on collective agreement, salary ranges) in place based on… …length” principle. • Is a structured, equal pay con- cept for salary and wages (e. g., based on collective agreement, salary ranges) in place based on… …a compensation strategy? • Compare salaries with pub- lished or internal salary scales. • Is an appropriate approval process in place for the… …countries, income tax is withheld directly by the employer. Taxpayer and tax debtor are not identical. The taxpayer – the employer – is liable for correct… …tax re- quirements is violated. • Are the requirements known and applied by the company, e. g., deductions for specified insurance premiums, salary… …the consequences of various events characterized as “social risks.” Social policy seeks measures for social protection and strives to shape a legally… …structured system of social security. The employer is responsible for calculating and paying social security con- tributions. Beyond statutory social… …regulations, fines, and in- creased costs for the compa- ny due to spe- cial audits. • Are the regulations known and applied by the company? • What steps…

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  Payroll System

  DIIR – Deutsches Institut für Interne Revision e. V.

  …, 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… …that no sin- gle employee in the payroll department is entitled to issue paychecks? 2 Segregation of duties is defined. • Review SOD matrix for… …days, calendar time required for payroll) in line with the Group’s bench- mark? • Have cost comparisons previ- ously been carried out manu-… …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. •… …Are deviations from group software approved? 3 Legal or op- erational re- quirements for the security and functional scope of payroll accounting… …authorities, social security authorities or other public stakeholders require for operating payroll systems? • Were there specifications developing or… …User Access / IDM Access to the payroll system must be restricted not only to prevent manipu- lation and fraud, but also for reasons of data protection… …law, as confidentiality requirements for remuneration data are usually high. # Description Risks Audit Activities 1 Payroll does not have its own… …access pro- tection? • Who approves payroll user rights? • Are user rights regularly reviewed? • Is there a procedure for employees who change…

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  Payroll Master Data

  DIIR – Deutsches Institut für Interne Revision e. V.

  …, salary rais- es, overtime)? • Are there system-defined mass data changes? Are there special approval regulations for this? • Is there an outsourcing… …part- ner maintaining the master data in the system? • Who can ask the outsourcing partner for changes to master data? Company Entry, Temporary… …. Unauthorized access to mas- ter data is a vi- olation of data privacy rules and results in financial risks for the compa- ny. • Who has access to the… …con- trols. This can lead to finan- cial risks for the company. • What internal controls have been implemented for master data changes (e. g., dual… …center level)? 4.2 Company Entry, Temporary Contracts, Changes, Company Exit For employees joining, changing jobs, and leaving, defined processes… …ensure the updating of master data as the basis for correct handling in payroll ac- counting. Payroll Master Data 26 # Description Risks Audit… …Activities 1 The process of master data entry for new hires is defined. Master data are incorrect or in- complete. Due to missing controls, fic-… …be transferred to employee master data? • How are the data relevant for payroll transmitted (role, or- ganizational unit, salary/tariff, working… …same address or same bank account (mass data analysis) 2 Limitations for temporary contracts are considered. Employees are still paid, although… …they left the compa- ny when their temporary con- tract expired. • What steps are taken to ensure that limitations for temporary contracts are…

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  Forms of Remuneration

  DIIR – Deutsches Institut für Interne Revision e. V.

  …33 5 Forms of Remuneration Compensation is the remuneration received by employees in exchange for their contractual services. It includes base… …compensation for specific groups of employees. 5.1 Salary Forms and Elements Salary payments may be based on a monthly fixed amount or may vary based on… …transparent system of sal- ary and compensation levels and ranges established and correctly reflected in the pay- roll? • Are additional benefits for… …for calculating wages? (System and controls, monitoring) • Is the falsification of working time reports effectively pre- vented? Other… …completed correctly for all respective allowances? (e. g., tax consultant, professional payroll service) 3 Company car, car allowance and any other… …via Payroll. • Determine which criteria need to be fulfilled for the stock purchase and whether they have been met. • Review share amount/per-… …centage definitions for em- ployee groups. • Determine the minimum and maximum amount of the stock purchase. 6 Patent award (“Erfinder- vergütung”)… …, or capacity) and/or fostering personal and professional growth for the employee as well as retaining and growing talent for the employer. Forms of… …Remuneration 38 # Description Risks Audit Activities 1 Secondment contract Complex cal- culation for period of se- condment may lead to errors in payroll… …return in host- ing country, po- tential liability for employee or company. What steps are taken to en- sure that tax submissions are completed…

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  Time Recording

  DIIR – Deutsches Institut für Interne Revision e. V.

  …recorded because they can affect the amount of pay. Time recording is also relevant for departments such as finance (provi- sions) and cost accounting… …(calculations, invoicing). For the audit of digital time recording systems, please refer to the audit steps given under Payroll System (Section 3), Software… …procedures, the maturity level of the established time recording concept as well as the implemented (IT) system and reporting are essential for effective… …of duties • Who is responsible for time management? • How is the collaboration between the time recording departments and HR organ- ized? •… …Process for manual changes in the time recording system 2 Compliance with local legal requirements, industry or tar- iff agreements regarding time… …time statements for different employee groups Procedure and Technical System 45 # Description Risks Audit Activities work hours per day, break or… …operational and legal requirements necessary for the company? • Corporate group approval of the time attendance concept 4 An electronic time and at-… …misuse (e. g., capture times for another person). 7 Times are recorded cor- rectly in the time recording system. Times recorded incorrectly •… …been exceeded. • Attendance reviews for em- ployees; check for exceptions to this rule. • Approval of paid overtime. • Recording of vacation re-… …performance is a critical cost factor? • Are working hours recorded in the time recording system? • Are the timekeeping records used for billing? • Are…

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