Suchergebnisse

• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 6/2023

  #nextlevelaudit @Deutsche Telekom AG – Teil 2

  Die acht Dimensionen des #nextlevelaudit-Programms
  

  Marco Dubanowski

  …Informationstechnologie und IT-Security für Nicht-IT-Auditoren, • Datenanalyse und -visualisierung, • robotergesteuerte Prozessautomatisierung, • agile Methoden, •…
• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 6/2023

  DIIR – Seminare und Veranstaltungen vom 1.12.2023 – 31.12.2023

  …Seminare Recht & Datenschutz ➚ Aufbaustufe Beschäftigtendatenschutz im Revisionsumfeld • Seminare Fraud und Compliance ➞ Grundstufe Cybercrime und IT…
• eBook-Kapitel aus dem Buch Auditing Payroll

  Introduction

  DIIR – Deutsches Institut für Interne Revision e. V.

  …7 1 Introduction Handling monthly payroll accounting can be a complex and challenging task for companies, especially when it comes to legal and… …entail many risks for companies. Given that staff is one of the major cost factors in most companies, it is es- sential to ensure that the payroll… …potential risks and to ensure compliance with le- gal and regulatory requirements. IT systems are often used to process payroll, and these systems can be…

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• eBook-Kapitel aus dem Buch Auditing Payroll

  Environment / HR Organization / Overview

  DIIR – Deutsches Institut für Interne Revision e. V.

  …framework of salary and wage payments is determined by statutes, col- lective agreements and company rules and requirements. It is important to audit whether… …, collective agreements and company rules and requirements. It is important to audit whether the rules are implemented and transparent in company practice… …payment to the tax office. When payroll is performed in-house or at a shared service center, it should be ensured that the current tax regulations are… …within payroll respected? • Review access rights for rele- vant IT and archiving systems (paper/electronic). • Is the segregation of duties between… …to affected employees and are they familiar with it? 4 Payroll-related regulations in the form of manuals, brochures etc. are provided to new…

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• eBook-Kapitel aus dem Buch Auditing Payroll

  Payroll System

  DIIR – Deutsches Institut für Interne Revision e. V.

  …, time-consuming process subject to considerable change pressure. IT software applications developed by specialized companies are regularly used for this purpose… …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… …pay- roll. 3.2 Manual or System-Based Payroll Whether IT software is used to determine pay components depends on the scope and complexity of legal and… …and tax problems. • Auditing system security is usually the responsibility of the IT Audit department or corresponding specialists. • Within the… …soft- ware, fraud • Have the changes been tested? If so, by whom – IT or business users? • Is there a mandatory testing procedure? 3 The payroll…

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  Payroll Master Data

  DIIR – Deutsches Institut für Interne Revision e. V.

  …maintained worldwide (e. g., SAP)? • Are the responsibilities de- fined? • Has it been defined who can authorize master data changes (e. g., new entries… …Is there a process defined in the event of overpayments? Is it followed? • How are severance payments managed? • How is the assignment of the… …relationships, it must be procedurally ensured that salary payments are reduced or sus- pended in accordance with internal and external regulations. Unused vaca-… …., maternity, sabbatical, military service)? • What steps are taken to ensure that no payroll is made during the inactive period and that it is resumed upon…

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  Forms of Remuneration

  DIIR – Deutsches Institut für Interne Revision e. V.

  …33 5 Forms of Remuneration Compensation is the remuneration received by employees in exchange for their contractual services. It includes base… …though health insurance should cover it. Sick leave may be paid without a medical cer- tificate and/or justification. What steps are taken to ensure… …, calculation and budgetary expenditures. 5 Stock-purchase plan Misuse of benefits • Check whether an agreement/ regulation exists and whether it is paid… …is essen- tially a matter of ensuring the return of company property (e. g., clothing, IT equipment, telephone, etc.), keys or badges. Departing… …employees must en- sure that they will delete any non-official data. This is associated with the withdrawal of authorizations on IT systems. Possible… …, it cannot avoid a substantial short-term loss of work with a concomitant loss of wages. The affected workers then receive correspondingly lower wages… …between employer and em- ployee. In particular, it does not terminate the reduction in hours previously Reduced Working Hours 43 agreed upon. The…

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  Time Recording

  DIIR – Deutsches Institut für Interne Revision e. V.

  …procedures, the maturity level of the established time recording concept as well as the implemented (IT) system and reporting are essential for effective… …. Data protection or IT security violation. • Check access rights concept. • Check whether access rights concept is implemented ap- propriately… …Order / Cost Center Accounting When hours are recorded on projects, jobs, sales orders, internal orders, or cost centers, it is important for cost…

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  Payroll Run

  DIIR – Deutsches Institut für Interne Revision e. V.

  …49 7 Payroll Run 7.1 Payroll Calculation Salaries and wages are paid to employees on the settlement date. It should always correspond to a fixed… …payment period. The dates of the wage run and the corresponding wage periods can be viewed in the wage calendar. It is im- portant to use a central system… …Calculation It is important that payroll (including compensation and time-based allow- ances such as overtime and deductions) is accurately calculated and… …determine whether the payroll has been accurate- ly calculated and recorded (including compensation and withholdings) and whether it is complete. • Is a… …should enable a payroll administrator to generate a payroll report and send it for approval, preferably online. This process allows the re- sponsible…

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• 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… …contractual agree- ment available? • Does the contractual agree- ment include a non-disclosure clause? Does it define the scope of work and the extent of… …fit operational needs? Does it account for va- cancies and business travel? • Are old authorizations deleted (e. g., employees that left the… …bank reconciliation ade- quately documented? • Does it account for other pay- ments related to the HR pay- roll (e. g., social security, tax)? 2…

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