Environment / HR Organization / Overview
The environment of the company with the regulatory components, the possible involvement in unions 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 organizational elements that impact payroll and identifies ways to review them as part of an internal audit. The guide’s chapters outline the various steps and aspects of payroll from the legal environment to the financial transaction. Within the chapters, topics and requirements are listed in tabular form with associated risks and possible audit activities.
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