Suchergebnisse

• eBook-Kapitel aus dem Buch Auditing Payroll

  Environment / HR Organization / Overview

  DIIR – Deutsches Institut für Interne Revision e. V.

  …and the treatment of tax and social security has a significant impact on salary calculation and payment. This guide gives an overview of the… …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… …a compensation strategy? • Compare salaries with pub- lished or internal salary scales. • Is an appropriate approval process in place for the… …maintained by an external party, does the con- tract guarantee compliance with legal and tax require- ments? Review contract. • Are legal updates of the… …start their job and may certainly be attached to an email. Providing these when an employee starts working at the company is helpful, and they can then… …be used as refer- ence documents throughout an employee’s time in a company. In addition to making new hires feel better equipped for their day-to-day… …legal coverage in place for an outside payroll provider? • When was the last call for ten- ders for this service? • Are roles and responsibilities… …defined between company HR and the external service pro- vider? • Is there an invoice verification process for the external ser- vice? 3 The company… …an agreement. The contractual parties are “employee” and “employer.” The contract of employment forms the basis for the remuneration of the employee…

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• eBook-Kapitel aus dem Buch Auditing Payroll

  Payroll System

  DIIR – Deutsches Institut für Interne Revision e. V.

  …17 3 Payroll System Calculating an employee’s individual periodic remuneration components as well as social security and taxes is a very complex… …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… …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… …and fraudulent manipulation. • Is there an access authoriza- tion concept? • Has the concept been ap- proved by management? • Does the concept… …ment run in an appropriately aggregated manner. Incorrect, in- complete, or faulty data. Data do not match. Loss of confidentiality Data…

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• eBook-Kapitel aus dem Buch Auditing Payroll

  Payroll Master Data

  DIIR – Deutsches Institut für Interne Revision e. V.

  …organized? • Is there an overview of the kind of master data collected and how these data are en- tered into the payroll system? • Are mini-data sets… …, salary rais- es, overtime)? • Are there system-defined mass data changes? Are there special approval regulations for this? • Is there an outsourcing… …organizational terms, the word “positions” refers to individual positions in a company that are specifically linked to an organizational unit and to which… …organi- zation. An outdated organizational chart leads to a lack of trans- parency and potential incor- rect classifica- tion of payroll data. • How…

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• eBook-Kapitel aus dem Buch Auditing Payroll

  Forms of Remuneration

  DIIR – Deutsches Institut für Interne Revision e. V.

  …salary and any bonuses or other benefits received by an employee during his or her employment. Benefits may be monetary or non-monetary. Both are… …. Financial loss due to incorrect calculation/ payment • Check whether an agreement/ regulation exists which justi- fies the pay-out. • Check the process… …, calculation and budgetary expenditures. 5 Stock-purchase plan Misuse of benefits • Check whether an agreement/ regulation exists and whether it is paid… …. Financial loss due to incorrect calculation/ payment • Check whether an agreement/ regulation exists which justi- fies the pay-out – if not, deter- mine… …to a temporary transfer of an employee to an- other company/role/department with the purpose of supporting the target area (special skill, management… …an Employee When employees leave the company, they must receive payments due (e. g., overtime, unused days of leave), and the company has the right… …disputes • A company is only allowed to pay holiday compensation when an employee leaves the company (in rare cases, this may also apply to an active… …out. Exit of an Employee 41 # Description Risks Audit Activities 3 Severance payment Risk of legal disputes Payroll result might be incor-… …costs which must be paid back in the event that an employee leaves the company prematurely). • Check the process for open receivables for… …considered in the context of an exit checklist. Resignations should be communicated to other company departments via the established information channels…

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• eBook-Kapitel aus dem Buch Auditing Payroll

  Time Recording

  DIIR – Deutsches Institut für Interne Revision e. V.

  …operational and legal requirements necessary for the company? • Corporate group approval of the time attendance concept 4 An electronic time and at-… …process. • Check whether system com- plies with time attendance concept and requirements are met. 5 There is an ac- cess rights con- cept in place…
• eBook-Kapitel aus dem Buch Auditing Payroll

  Payroll Run

  DIIR – Deutsches Institut für Interne Revision e. V.

  …Are there good reasons for exceptions, if any, from the standard payroll run? If yes: Has an exception process been implemented for deviations from… …record- ed. This may, for instance, include withdrawals from long-term accounts (paid instead of salary) which must also be considered. An employee’s gross… …, is signed by both the employee and the employer. Depending on the employment contract, the employee receives either an annual salary or a monthly… …payroll. Incorrect payroll • Is there a regular review of wage types (e. g., twice a year) and of basic salaries (e. g., an- nually) to ensure they… …ferred before the next regular payroll cycle are monitored and minimized. Risk of incor- rect or unveri- fied payments • If an off-cycle payment is… …off-cycle payment? • Is the posting done in the right period? 7.4 Net Pay Calculation Net pay is the total amount that the employer pays to an employee… …pay is computed based on how an employee is classified by the organization. Ideally, the sys- tem uses master data as the basis for calculating all… …after Payroll Calculation 59 7.5 Simulation and Review after Payroll Calculation A simulation payroll for individual employees is an important step… …before performing the regular payroll run for all the employees in the company. A separate simulation is an advantage if complex changes have been made… …to an employee’s master data that potentially lead to far-reaching changes in his or her payroll results. This allows the company to recognize…

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• eBook-Kapitel aus dem Buch Auditing Payroll

  Pay-Out / Payroll Disbursement

  DIIR – Deutsches Institut für Interne Revision e. V.

  …. 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… …check, and for disbursement by an external provider. The audit activities below ensure that disbursement incorporates relevant process spec- ifications… …is an international standard practice. The following minimum controls should be implemented when paying wages and salaries via online banking or the… …altered and manipulated. • Can employees initiate a pay- out without an approval in the system? If these approvals are not supported by the system, has… …the recipient? • Is an approval required for mismatches and differences in order to release payment? • Review check redemption. 8.2.4 Disbursement… …the company use an external service provider for payroll. The following minimum controls should be carried out when wages and salaries are… …calculated/paid by an external service provider. Types of Disbursement 69 # Description Risks Audit Activities 1 Contractual agreement defined with the… …sensitive data been en- crypted before being forward- ed to the payroll provider? 3 An effective ICS implemented by the service provider. Misuse/incor-… …may remain undetected. In- ternal controls are not effec- tive. • Does the external service pro- vider provide an overview of payment amounts? Does… …8.5 Approval Processes The implementation of the dual control principle combined with defined ap- proval levels are essential requirements for an…

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• eBook-Kapitel aus dem Buch Revision des Facility-Managements

  Einleitung

  DIIR – Deutsches Institut für Interne Revision e. V.

  …. Mit dem geänderten Aufgabenspektrum und der gestiegenen Komplexität der Tä- tigkeit haben sich auch die Anforderungen an die Qualifikation der Verant-… …sich hierbei insbesondere an Unternehmen, bei denen Facility-Management nicht der Unternehmenszweck ist, sondern dazu dient, das Kerngeschäft zu…
• eBook-Kapitel aus dem Buch Revision des Facility-Managements

  Governance

  DIIR – Deutsches Institut für Interne Revision e. V.

  …Be- reich Facility-Management, sondern für alle Bereiche eines Unternehmens. An dieser Stelle weisen wir lediglich auf die besonderen Anforderungen an…
• eBook-Kapitel aus dem Buch Revision des Facility-Managements

  Betreiberverantwortung

  DIIR – Deutsches Institut für Interne Revision e. V.

  …Schäden daraus zu mini- mieren oder, noch besser, zu verhindern. Im BGB wird an Stelle des Begrif- fes „Verantwortung“ der Begriff „Haftung“ verwendet, der…