Suchergebnisse

• eBook-Kapitel aus dem Buch Auditing Payroll

  Pay-Out / Payroll Disbursement

  DIIR – Deutsches Institut für Interne Revision e. V.

  …(SOP) available? • Is the SOP comprehensive and up to date? • Has the SOP been communi- cated to affected employees and are they familiar with it? 2… …transfer file prevented (techni- cally, prohibited by policy)? 2 Changes to authoriza- tion rights are tracked and monitored. Risk of un- authorized… …payment only ini- tiated based on approved doc- uments? 2 Payment con- firmation of cash salaries documented by the recipient Cash could be… …book)? • Are voided checks adequately documented? • Does every check show a de- fined recipient (“pay to the order of:”)? 2 Check transac- tions… …the data to be processed? • Are contract terms defined regarding time, system use, system maintenance and availability? 2 Data protection ensured… …2 Sensitive or confidential payroll pay- ment data are adequately protected. Data confiden- tiality is not ensured. Be- cause data and… …reviewed/compared? 2 Data integri- ty for a bank transfer file or file for transfer between ERP systems Unrestricted ac- cess/unauthor- ized modifica- tions can… …before the approval and the final release of the pay- ment? 2 Re-approval in case of pay- ment/payment list changes Unauthorized, incorrect or… …bank reconciliation ade- quately documented? • Does it account for other pay- ments related to the HR pay- roll (e. g., social security, tax)? 2… …testing) • Do worked hours match paid hours? (Sample testing) Pay-Out / Payroll Disbursement 76 # Description Risks Audit Activities 2 Unjustified…

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• eBook-Kapitel aus dem Buch Auditing Payroll

  Payroll System

  DIIR – Deutsches Institut für Interne Revision e. V.

  …that no sin- gle employee in the payroll department is entitled to issue paychecks? 2 Segregation of duties is defined. • Review SOD matrix for… …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. •… …tection? 2 Payroll has its own access authorization system. Payroll access authorization is not sufficiently detailed and cannot map the necessary… …process? • Is there a log of the changes made? 2 Changes to the payroll soft- ware are suffi- ciently tested. Unknown soft- ware functions, corrupt… …there error logs? • Are there rules on how to handle error messages? 2 The ERP system is updated after the payroll run. Data protection issues…

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• eBook-Kapitel aus dem Buch Auditing Payroll

  Environment / HR Organization / Overview

  DIIR – Deutsches Institut für Interne Revision e. V.

  …9 2 Environment / HR Organization / Overview The environment of the company with the regulatory components, the possi- ble involvement in unions… …salary and wage concept? • Is the concept written down and accessible? 2 Salaries and wages based on any legal requirements (minimum wages, branch… …employee (mass data analysis) • Request and review last tax office report. 2 Requirements of the tax office are met by the employer. Compliance with… …(plausibility check through mass data analysis) 2 Voluntary so- cial benefits are paid. Voluntary so- cial benefits paid are cov- ered by compa- ny policy… …Risks Audit Activities 2 Payroll is or- ganized exter- nally. Insufficient controls in- crease risk of potential fraud. Service costs are not in line… …references to HR-relevant topics in the audit documentation? • Have these been fully re- solved in a timely manner? 2 Tax audits gen- erate substan- tial…

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• eBook-Kapitel aus dem Buch Auditing Payroll

  Payroll Master Data

  DIIR – Deutsches Institut für Interne Revision e. V.

  …Contracts, Changes, Company Exit 25 # Description Risks Audit Activities 2 Authorization to access and change master data has been defined… …same address or same bank account (mass data analysis) 2 Limitations for temporary contracts are considered. Employees are still paid, although… …the system? • How is special vacation main- tained in the system? • Are there control actions that mitigate the risks? 2 Steps are taken to verify… …sification changes (mass data analysis) • Spot check: Check evidence of salary changes 2 There is a con- tractual basis to the current working time… …ensured in the master data? • What is the communication process for job changes? 2 Organizational chart is up-to- date and com- municated to payroll… …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 Auditing Payroll

  Forms of Remuneration

  DIIR – Deutsches Institut für Interne Revision e. V.

  …Activities 2 Salary accord- ing to collective agreement Risk of litiga- tion if salary payments are below collective agreements • Has the employee been… …employ- ees and whether the amount as well as the period of pay- ment are correct. 2 Other bonus- es (e. g., sales premiums, re- tention bonus, referral… …allowances? 2 Tax payments Incorrect tax consideration of allowances in payroll cal- culation • What steps are taken to en- sure that tax submissions are… …, other benefits or al- lowances) Has the share of salary, allow- ances or expenses to be borne by each company been defined? 2 Tax payments Incorrect tax… …tive efforts. 2 Loans In addition to advances: Non-cash bene- fit might not be taxed. Interdepend- ence between company and employee • What are… …Risk of legal disputes • Check whether the final pay- roll calculation covers pay- ment for overtime hours. 2 Holiday compensation Risk of legal…

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

  Governance

  DIIR – Deutsches Institut für Interne Revision e. V.

  …11 2 Governance Unter Governance versteht man im Allgemeinen den rechtlichen Ordnungs- rahmen, in welchem ein Unternehmen agiert. Dieser wird im…
• eBook-Kapitel aus dem Buch Auditing Payroll

  Time Recording

  DIIR – Deutsches Institut für Interne Revision e. V.

  …Process for manual changes in the time recording system 2 Compliance with local legal requirements, industry or tar- iff agreements regarding time… …controls, e. g., plausibil- ity checks. 2 Provisions for vacation en- titlements are set up based on time manage- ment. Provisions in accounting are…
• eBook-Kapitel aus dem Buch Auditing Payroll

  Payroll Run

  DIIR – Deutsches Institut für Interne Revision e. V.

  …the required approval process? Payroll Run 50 # Description Risks Audit Activities 2 Payroll data are transparently recorded, au- thorized and… …significant impact on the pay- out (according to the defined threshold). Gross Pay Calculation 53 # Description Risks Audit Activities 2 The payroll… …process in place to ensure adequate segregation of duties (between payroll calculation and payroll review)? 2 Correct wage types are en- sured in the… …the employee or are based on transparent regulations, e. g., company car policy? 2 Updates to the payroll software with respect to taxes etc. are… …Check whether any simula- tions are conducted before each payment run. 2 Effective re- views are performed to ensure correct pay-outs. Incorrect… …amount the same as in the previous month? Clari- fy any deviations. 2 Plausibility checks are in place to ensure correct pay- outs. Pay-out amount…

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• eBook-Kapitel aus dem Buch Revision des Finanzwesens

  Finanzierung

  DIIR – Deutsches Institut für Interne Revision e. V.

  …Sachwerten und Rechten an das Unternehmen sowie Maßnahmen der Kapitaldisposition. Die Finanzierung ist in Abbildung 2 schematisch dargestellt. Die… …als Variante der Außenfinanzierung stehen insbesondere unternehmenspolitische Erwägungen im Mittelpunkt der Betrachtung. Abbildung 2… …nicht platzierter Notes bis zu einem vereinbarten Betrag übernimmt. 3.3.2.8 Medium Term Notes Medium Term Notes sind CPs mit einer Laufzeit von 2 bis… …aus dem 2- und dem 5-Jahreszinssatz der 3-Jahreszinssatz, der vom Markt für eine Kreditaufnahme in 2 Jahren erwartet wird, errechnet werden (Kre-… …ditaufnahme für 5 Jahre und zugleich Anlage für 2 Jahre). Aufgabe des Zinsmanagements ist es, das Zinsergebnis zu optimieren, und zwar unter Berücksichtigung…

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• eBook-Kapitel aus dem Buch Revision des Finanzwesens

  Zahlungsverkehr

  DIIR – Deutsches Institut für Interne Revision e. V.

  …SEPA-Verordnung) noch der Zahlungsempfänger (Artikel 9 Abs. 2 SEPA-Verordnung) dürfen vorgeben, in welchem Staat sich das Konto der Gegenseite befinden soll. Diese… …Gründen der internen Kontrolle empfiehlt sich die Festschreibung einer angemessenen Aufbewahrungsdauer (z.B. 2 Jahre). � Welche Sicherheitsvorkehrungen… …Bargeldbeschaffungen eingesetzt? Aus Kostengründen sollten Kreditkarten nur in Notfällen zu Bargeld- beschaffungen verwendet werden (Gebühr 2 % bis 4 % vom Auszahlungs-…

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