Titlebook: Auditing Payroll; A Support Guide for DIIR – Deutsches Institut für Interne Revision e. Book 2023 Erich Schmidt Verlag GmbH & Co. KG 2023

Monsoon

书目名称Auditing Payroll影响因子(影响力)




书目名称Auditing Payroll影响因子(影响力)学科排名




书目名称Auditing Payroll网络公开度




书目名称Auditing Payroll网络公开度学科排名




书目名称Auditing Payroll被引频次




书目名称Auditing Payroll被引频次学科排名




书目名称Auditing Payroll年度引用




书目名称Auditing Payroll年度引用学科排名




书目名称Auditing Payroll读者反馈




书目名称Auditing Payroll读者反馈学科排名

Credence

Payroll Master Data,n because of their employment in a company. These data are used to uniquely identify personnel based on their personal data. Each data record within a personnel master data set is assigned exclusively to one employee and includes numerous characteristics of employment-specific attributes.

Amylase

头脑冷静

Time Recording,e employee has fulfilled his/her contractual obligations and is therefore entitled to a salary. In the case of salaried employees, pay may even depend on the number of hours recorded in a given period. On the other hand, events such as absences due to illness or overtime must be recorded because the

VOC

Payroll Run,the corresponding wage periods can be viewed in the wage calendar. It is important to use a central system for payroll- and HR-related information. There should be a link to automated time tracking systems from the payroll system to minimize the risk of data entry errors. Payments should also be che

古老

Picks-Disease

间接

1867-2884 s that vary from country to country. Changes in payroll tax and social security laws can also add to the complexity of the process and entail many risks for companies.The purpose of this guide is to present a comprehensive audit checklist, enabling internal auditors to select specific topics and act

Prologue

https://doi.org/10.1007/978-1-4842-4920-8t 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.

NEEDY

James W. Friedman,Peter Hammersteinere should be a link to automated time tracking systems from the payroll system to minimize the risk of data entry errors. Payments should also be checked and authorized before they are issued. If the auditee is unable to host systems or is too small to have sufficient expertise in-house, the process should be outsourced.