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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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Bibliographic Details
Online Access: Full Text (via Springer)
Corporate Author: Deutsches Institut für Interne Revision. Arbeitskreis "Revision Personalmanagement und Interne Dienstleistungen."
Format: Electronic eBook
Language:English
Published: Berlin : Erich Schmidt Verlag, 2023.
Series:DIIR-Schriftenreihe ; Band 62.
Subjects:
Wages > Accounting.
Payrolls > Management.
Auditing.
Table of Contents:
  • Umschlag Seite 1
  • Title
  • Impressum
  • Contents
  • 1 Introduction
  • 2 Environment / HR Organization / Overview
  • 2.1 Requirements
  • Legal / Tariff / Industry / Company / Unions
  • 2.2 Salary / Wage Tax Environment
  • 2.3 Social Security System / Voluntary Social Benefits
  • 2.4 HR organization
  • Payroll Organization
  • Control Environment
  • 2.5 Contractual Basis of Employment
  • 2.6 External Audits (Financial Statements, Tax, Social Security)
  • 3 Payroll System
  • 3.1 System and Process Security
  • 3.2 Manual or System-Based Payroll
  • 3.3 Software System Security
  • 3.4 User Access / IDM
  • 3.5 Change Management
  • Licenses, Patches
  • 3.6 Interface with HR / ERP (Cost Centers)
  • 3.7 Interface with Online Banking
  • 3.8 Interface to time recording
  • 4 Payroll Master Data
  • 4.1 Basic Employee Data
  • 4.2 Company Entry, Temporary Contracts, Changes, Company Exit
  • 4.3 Vacation Entitlement, Time Credits, Inactive Employment Contract (e. g., Maternity Leave), Accruals
  • 4.4 Salary Classification: Tariff, Working Time Model, Marital Status, Employment Status (Maternity Leave), Tax Groups
  • 4.5 Job/Workplace
  • 4.6 Data Quality, Data Control, Data Protection
  • 5 Forms of Remuneration
  • 5.1 Salary Forms and Elements
  • 5.2 Other Remuneration, Allowances and Supplements
  • 5.3 Allowances, Monetary Benefits
  • 5.4 Secondments
  • 5.5 Advances, Loans, Cash Payments
  • 5.6 Retirement Schemes, Partial Retirement, Pension Plan, Deferred Compensation
  • 5.7 Exit of an Employee
  • 5.8 Reduced Working Hours
  • 6 Time Recording
  • 6.1 Procedure and Technical System
  • 6.2 Provisions
  • 6.3 Time Surcharges
  • 6.4 Project / Order / Cost Center Accounting
  • 7 Payroll Run
  • 7.1 Payroll Calculation
  • 7.2 Payroll Run Timing
  • 7.3 Gross Pay Calculation
  • 7.4 Net Pay Calculation
  • 7.5 Simulation and Review after Payroll Calculation
  • 7.6 Payroll Proposal List / Pre-Disbursement Payroll
  • 7.7 Release Approval
  • 8 Pay-Out / Payroll Disbursement
  • 8.1 Procedures and Organization
  • 8.2 Types of Disbursement
  • 8.2.1 Online Banking / ERP System
  • 8.2.2 Cash
  • 8.2.3 Check
  • 8.2.4 Disbursement by External Service Provider
  • 8.3 Sensitive and Confidential Data
  • 8.4 Monitoring of Manual Interfaces in the Disbursement Process.
  • 8.5 Approval Processes
  • 8.6 Interface to Accounting
  • 8.7 Reconciliation
  • 8.8 Processing of Pay-Out / Disbursement
  • 8.9 Reporting and Budget Monitoring
  • 8.10 Reporting for Regulatory Purposes
  • Umschlag Seite 4

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