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Auditing Payroll
A Support Guide for Auditing Payroll Processing
The purpose of this guide is to present a comprehensive audit checklist , enabling internal auditors to select specific topics and activities that meet their risk-related audit requirements. The following subjects will be addressed in particular:
- Environment and HR Organization
- Payroll System
- Payroll Master Data
- Forms of Remuneration
- Time Recording
- Payroll Run
- Pay-Out / Payroll Disbursement
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