Auditing payroll : a support guide for auditing payroll processing / edited by DIIR - Deutsches Institut für Interne Revision e.V. developed in the working group "Revision Personalmanagement und Interne Dienstleistungen."
Managing monthly payroll accounting can be a complex and challenging task for companies, especially due to legal and operational requirements 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 com...
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| Online Access: |
Full Text (via Springer) |
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| Corporate Author: | |
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Berlin :
Erich Schmidt Verlag,
2023.
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| Series: | DIIR-Schriftenreihe ;
Band 62. |
| Subjects: |
| Summary: | Managing monthly payroll accounting can be a complex and challenging task for companies, especially due to legal and operational requirements 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 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 A practical guide designed to support companies in handling complex payroll processes effectively while adhering to legal and operational standards both within Germany and internationally. |
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| Item Description: | Description based upon print version of record. |
| Physical Description: | 1 online resource (82 p.). |
| ISBN: | 9783503237203 3503237208 |