Suchergebnisse

• eBook-Kapitel aus dem Buch Auditing Payroll

  Environment / HR Organization / Overview

  DIIR – Deutsches Institut für Interne Revision e. V.

  …bodies. The task of employee representative bodies is to represent the interests of employees. # Description Risks Audit Activities 1 General… …list/payments Processing Reporting & budget  monitoring Environment / HR Organization / Overview 10 # Description Risks Audit Activities 1 General salary… …always applied. # Description Risks Audit Activities 1 Employer pays the employees’ income tax to the tax office. Incorrect pay- ments to the tax… …plans. # Description Risks Audit Activities 1 Statutory social security regula- tions (statutory pension insur- ance, health insurance, un-… …work, providing manuals can also make new hires more efficient right from the start. # Description Risks Audit Activities 1 The payroll is internally… …. External Audits (Financial Statements, Tax, Social  Security) 15 # Description Risks Audit Activities 1 Written em- ployment con- tracts between… …payroll must be mandatorily imple- mented to exclude negligence in processes. # Description Risks Audit Activities 1 The external audit of finan- cial…

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• eBook-Kapitel aus dem Buch Auditing Payroll

  Payroll System

  DIIR – Deutsches Institut für Interne Revision e. V.

  …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… …factor in the company. The functional and tamper-proof nature of payroll systems is therefore essential. # Description Risks Audit Activities 1 The… …law, as confidentiality requirements for remuneration data are usually high. # Description Risks Audit Activities 1 Payroll does not have its own… …to other systems (online banking, HR system, accounting, etc.)? 3.5 Change Management – Licenses, Patches # Description Risks Audit Activities 1… …HR / ERP (Cost Centers) # Description Risks Audit Activities 1 Technical inter- face between payroll and HR system, pay- roll and ERP/ accounting… …Risks Audit Activities 1 Technical interface be- tween payroll software and online banking solution guar- antees secure data transfer. Payment data…

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• eBook-Kapitel aus dem Buch Auditing Payroll

  Payroll Master Data

  DIIR – Deutsches Institut für Interne Revision e. V.

  …entries are correct. # Description Risks Audit Activities 1 A process of creating and changing HR master data is established. The payroll process… …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-… …, Inactive Employment Contract, Accruals 29 # Description Risks Audit Activities 1 There is a va- cation entitle- ment. This is stipulated in the contract… …ways. The correct adoption of the agreement is important. # Description Risks Audit Activities 1 Salaries are classified/rated correctly, as are… …specific tasks are assigned based on a job description. Data Quality, Data Control, Data Protection 31 # Description Risks Audit Activities 1 The… …, as well as their consistency and availability on different systems. # Description Risks Audit Activities 1 Data quality/ control is en- sured…

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• eBook-Kapitel aus dem Buch Auditing Payroll

  Forms of Remuneration

  DIIR – Deutsches Institut für Interne Revision e. V.

  …Risks Audit Activities 1 Salary/compen- sation grades and ranges Incorrect cal- culation of the payroll regarding sala- ry groups and ranges • Is a… …pay. These benefits must be governed by transparent policies. # Description Risks Audit Activities 1 General collec- tive agreement or customary… …payments or reimbursements based on submitted receipts up to a certain threshold value. # Description Risks Audit Activities 1 Contractual definition of… …Remuneration 38 # Description Risks Audit Activities 1 Secondment contract Complex cal- culation for period of se- condment may lead to errors in payroll… …processing # Description Risks Audit Activities 1 Advances Failure to with- hold advance payments in a timely manner risks liquidity loss. Lack of trans-… …into the retirement period. Forms of Remuneration 40 # Description Risks Audit Activities 1 Retirement schemes are de- fined. Non-compli- ance… …to deduct open receivables (e. g., subtracting working hours, training costs, advance payments). # Description Risks Audit Activities 1 Overtime… …working hours. # Description Risks Audit Activities 1 Allowance for reduced work- ing hours Allowances for reduced hours not accounted for correctly…

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• eBook-Kapitel aus dem Buch Auditing Payroll

  Time Recording

  DIIR – Deutsches Institut für Interne Revision e. V.

  …time recording. # Description Risks Audit Activities 1 A time manage- ment system is in place and time recording is managed. Lack of segrega- tion… …the base for calculation provi- sions for absences such as vacation or overtime. # Description Risks Audit Activities 1 Types of ab- sences and… …classification of working hours is the basis for the calculation and reporting of surcharges. # Description Risks Audit Activities 1 Surcharges on recorded… …accounting to base its calculations or in- voicing on accurate time recording information. # Description Risks Audit Activities 1 Relevant times are…

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• eBook-Kapitel aus dem Buch Auditing Payroll

  Payroll Run

  DIIR – Deutsches Institut für Interne Revision e. V.

  …have sufficient expertise in-house, the process should be outsourced. # Description Risks Audit Activities 1 The timing of the payroll run is… …. # Description Risks Audit Activities 1 All necessary information is available before the monthly payroll run starts. Risk of incor- rect… …extrapolation). # Description Risks Audit Activities 1 The gross sal- ary includes regular and additional pay- ments. Incomplete gross salary • Review to… …section 5.7 # Description Risks Audit Activities 1 There is a pro- cess in place to ensure net pay is calculated correctly. Incorrect payroll • Is… …reviewed in depth. # Description Risks Audit Activities 1 Payroll sim- ulations are executed before the final payroll run. Incorrect pay-outs •… …before the disbursement. Deviations and changes to payroll data must be explainable. # Description Risks Audit Activities 1 A pay-out proposal list is… …Description Risks Audit Activities 1 A payroll ap- proval process is in place. Unauthorized, incorrect or inappropriate payments could be processed and…

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• eBook-Kapitel aus dem Buch Auditing Payroll

  Pay-Out / Payroll Disbursement

  DIIR – Deutsches Institut für Interne Revision e. V.

  …general (basic) requirements for documenting processes and interfaces. # Description Risks Audit Activities 1 Pay-out/payroll disbursement process is… …ERP system. Pay-Out / Payroll Disbursement 66 # Description Risks Audit Activities 1 Define author- ization rights concept for the online… …Activities 1 Cash book maintained for documenting cash salaries. Transactions are not com- prehensible. Reconciliation cannot be done efficiently. •… …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… …the ISMS as well as the specifications within the payroll disbursement process. # Description Risks Audit Activities 1 Sensitive or confidential… …mitigate the corresponding risks. # Description Risks Audit Activities 1 Manual inter- faces avoided or formally re- viewed. Without appli- cation… …relevant approval processes. # Description Risks Audit Activities 1 Approval of payments/pay- ment list Unauthorized, incorrect or inappropriate… …department needs to be implemented. Pay-Out / Payroll Disbursement 74 # Description Risks Audit Activities 1 Posting in the accounting sys- tem… …processes after the disburse- ment need to be implemented to prevent the processing of inappropriate transactions. # Description Risks Audit Activities 1…

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

  Einleitung

  DIIR – Deutsches Institut für Interne Revision e. V.

  …9 1 Einleitung Was früher ein Hausmeister war, ist jetzt ein Facility Manager. Ein Begriff mit der gleichen Bedeutung? Nicht ganz. Während der…
• eBook-Kapitel aus dem Buch Revision des Facility-Managements

  Technisches Gebäudemanagement (TGM)

  DIIR – Deutsches Institut für Interne Revision e. V.

  …Abbildung 1 dargestellten Elemente. Abb. 1: Elemente der Instandhaltung Inspektion Feststellung und Beurtei- lung des Ist-Zustandes (z. B. Sichtprüfung…
• eBook-Kapitel aus dem Buch Revision des Facility-Managements

  Kaufmännisches Gebäudemanagement (KGM)

  DIIR – Deutsches Institut für Interne Revision e. V.

  …. zeitnahe Kontrolle/Freigabe/Weiterleitung an den Auf- traggeber. Es ist sinnvoll, dass diese durch einen Verantwortlichen zeit- nah (max. innerhalb 1 Woche)… …Facility-Management-Dienstleisters: 1 • Sind Qualifikationen und Bonität des Vertragspartners geprüft worden (vor allem bei Verträgen größeren Umfangs)? Liegen Referenzen vor? •… …, Kon- sequenzen etc.), Haftung und Versicherung, Befugnisse und Einschrän- 1 Ein Dienstleister, der das gesamte oder überwiegende Portfolio an… …regelmäßigen Planung und Priorisierung von Faci- lity-Management-Kosten und -Investitionen? Werden kurz-, mittel- und langfristige (z. B. 1, 3, 5 Jahre)…

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