Suchergebnisse

• 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.

  …companies. The purpose of this guide is to present a comprehensive audit checklist, enabling internal auditors to select specific topics and activities that… …meet their risk-related audit requirements.…
• 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…

  Alle Treffer im Inhalt anzeigen
• eBook-Kapitel aus dem Buch Global Management Challenges for Internal Auditors

  Doing More with Less

  Neil Baker

  …resources? Geoffrey Storms is philosophical about the impact of the economic downturn on his internal audit function. His current employer recruited him… …four years ago to build an audit function from scratch. His team has been working hard to educate man- agement and the board about what internal audit… …against the budget cuts. He told senior management at the mining company where he is the head of internal audit that pruning audit resources in a downturn… …ing to persuade people who hold the corporate purse strings that now would be the worst time to cut audit resources. Naturally, the heads of other… …piece of a shrinking budget pie. So does internal audit really deserve special protection? And if it does have to take a share of the pain – which seems… …to be the case for most audit functions – how can heads of internal audit rework their plans so they continue to deliver assurance and value with… …less money? 1 Budget Crunch Storms met his budget cut by losing two front-line audit posts. His internal audit team has three managers, each with his… …or her own audit staff – there were 15 peo- ple in total, nine of whom actually worked on audits. That number has fallen to seven. Baker 100… …“We examined the audit plan for 2009 and considered how we would accomplish our objectives with two fewer staff members,” Storms says. They eventually… …with his audit committee. When he joined the company four years ago, the committee gave him a mandate to identify and risk-rate its audit universe, and…

  Alle Treffer im Inhalt anzeigen
• 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…

  Alle Treffer im Inhalt anzeigen
• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 5/2008

  Modell zur Visualisierung revisionsspezifischer Potenzialbereiche – mit dem Ziel eines einprägsamen und überzeugenden unternehmensinternen Marketings

  Dr. Michael Schneider, Wolf-Christian Bennecke

  …Immobilien wirtschaft im DIIR und akkreditiert für Quality Assessments. Herr Bennecke ist Group Internal Audit Manager und Risk Manager bei InvoCare Ltd… …., Sydney (Australien). This paper shows a method to improve perception and standing of the internal audit department of any company. It is an extended… …version of a presentation held at the German annual CIA-Conference in May 2008. A comprehensive model is deduced, based on the definition of internal audit… …by the IIA. In addition, well known hard and soft facts are put into context, such as the influence on the system of internal control, audit… …methodology, and the value added to the organisation. The model visualizes potentials raised by the internal audit function as a whole. Stakeholders get a… …sustainable understanding of these potentials by visualizing them e. g. in an annual report. What could make internal marketing of internal audit profession… …facilitates discussions among auditors and auditee. Audited entities may be benchmarked and even ranked according to results of comparable audit activities. 1…

  Alle Treffer im Inhalt anzeigen
• eJournal-Artikel aus "Zeitschrift für Corporate Governance" Ausgabe 5/2015

  ZCG-Nachrichten

  …die weltweite Revisionserhebung „2015 Global Internal Audit Common Body of Knowledge (CBOK)“ eingebunden. So konnte eine Rekordzahl von…
• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 1/2014

  Buchbesprechungen

  Axel Becker, Dr. Ulrich Hahn

  …the Effectiveness of Internal Audit: A Multi-method and Multi-perspective Study Dissertation, Louvain (Louvain School of Management) 2013. Ohne ISBN…
• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Tools, Skills and Competencies

  European Confederation of Institutes of Internal Auditing

  …use specific internal audit tools as well as how important they consider some specific knowledge areas (not completed by CAEs). Besides, CAEs had to… …mark the five most important behavioural skills, technical skills and competences for each hierarchical level in the internal audit function. 7.1… …. Internal Audit Tools 1 = Not Used, 2 = Moderately Used, 3 = Average Use, 4 = Very Much Used, 5 = Extensively Used Table 50: Current Use of Internal Audit… …, 3 = Average Use, 4 = Very Much Used, 5 = Extensively Used Table 50 shows that the following audit tools are currently most extensively used: •… …Other electronic communication (e.g., Internet, email) (average score of 4.08) • Risk based audit planning (average score of 3.54) • Electronic work… …3.90 2.56 1.62 1.75 Overall average 2.27 4.08 2.40 1.70 3.54 2.68 1.84 1.76 7.1 Internal Audit Tools 105 When comparing the 21 European countries… …current use of Computer Assisted Audit Techniques in Austria, Germany, Portugal, Switzerland and Turkey; • a high current use of continuous / real-time… …, Romania, Spain and Switzerland; • a high current use of risk based audit planning in Estonia, Germany, Sweden, Switzerland and UK & Ireland; • a high… …Republic, Finland, Netherlands and Turkey. Table 51 shows that the following audit tools are planned to be most extensively used in the next three years… …: • Other electronic communication (e.g., Internet, email) (average score of 4.16) • Risk based audit planning (average score of 4.00) • Electronic work…

  Alle Treffer im Inhalt anzeigen
• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 3/2016

  Die Prüflandkarte einer öffentlichen Verwaltung – auf der Suche nach Struktur

  Dr. Hannes Schuh

  …Patenorganisation (München, Den Haag) und war 10 Jahre Vorstandsmitglied des Institutes Interne Revision Österreich Audit Universe wird in der Literatur als bekannt… …umfassend prüfen, dürfte sich ihr Audit Universe über die Struktur der Interaktionen der Unternehmung systemisch abbilden lassen. In diesem Beitrag wird ein… …Modell skizziert, das als Denkansatz für die Struktur des Audit Universe, für die Positionsbeschreibungen der Themen eines (Jahres-)Prüfplanes, aber auch… …und Prinzipal (politische Führung) zu mindern versucht. Ausgangspunkt für die Prüfpläne der IR ist das sog. Audit Universe, das im Kontext des aktuellen… …gezeichnetes Audit Universe eine gute Einstiegsorientierung auch für die politische Führung darstellt. Nach einem kurzen Skizzieren der Dynamik der… …der Folge wird versucht, eine neue Sicht auf das Audit Universe zu erarbeiten. Künftig zu behandelnde Fragen mögen zu einer näheren Befassung mit dem… …8 Schuh H., (2011), S. 33 ff. karte (Audit Universe). Ihre Struktur in Verbindung mit der konkreten Ausprägung bei einer Verwaltung sollte sich dazu… …– unter gewissen Voraussetzungen – als Unterstützer im strategischen Management gesehen. 13 4 Das aktuelle Verständnis von Audit Universe 4.1… …Allgemeiner Rahmen Die Summe dessen, was prüfbar oder prüfenswert ist, wird als „Audit Universe“ bzw. „Prüflandkarte“ bezeichnet. Die Frage, was eine Interne… …würde. Sie können durch Organisationsentscheidungen noch zusätzlich eingeschränkt werden. 4.2 Das Audit Universe in der aktuellen Literatur Die…

  Alle Treffer im Inhalt anzeigen
• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 2/2022

  Aus der Arbeit des DIIR

  …Prüfungen des DIIR und wünschen auch ihr viel Glück und Erfolg! Ihr Einstieg in die berufliche Zerti­fizierung in der Internen Revi­sion: Internal Audit… …Practitioner Seit 1. Januar 2022 sind die Prüfungen zum In­ternal Audit Practitioner auch auf Deutsch möglich. In Zusammenarbeit mit dem DIIR bie­tet das… …Institute of Internal Audi- tors (IIA) die Prüfungen zum Internal Audit Practitioner auch auf Deutsch an. Mit dem Internal Audit Practitioner wird allen… …Qualifizierung bleibt drei Jahre gültig. In dieser Zeit hat jeder Internal Audit Practitioner die Zugangsberechtigung zum CIA-Examen. Die Prüfung eröffnet so einen…

  Alle Treffer im Inhalt anzeigen