Suchergebnisse

• eBook-Kapitel aus dem Buch Auditing Payroll

  Time Recording

  DIIR – Deutsches Institut für Interne Revision e. V.

  …System Security (Section 3.3), User Access / IDM (Section 3.4), Change Management (Section 3.5) and, Interfaces (Sections 3.6 and 3.7). 6.1 Procedure… …of duties • Who is responsible for time management? • How is the collaboration between the time recording departments and HR organ- ized? •…
• eBook-Kapitel aus dem Buch Auditing Payroll

  Introduction

  DIIR – Deutsches Institut für Interne Revision e. V.

  …recorded in the company’s accounting system. f) To ensure that regular and accurate management and statutory informa- tion is produced: This involves… …producing regular reports that provide Introduction 8 management with an overview of payroll expenses and trends, as well as complying with statutory…
• eBook-Kapitel aus dem Buch Auditing Payroll

  Payroll System

  DIIR – Deutsches Institut für Interne Revision e. V.

  …and fraudulent manipulation. • Is there an access authoriza- tion concept? • Has the concept been ap- proved by management? • Does the concept… …to access the data, the users active dur- ing the audit period and those authorized by management or the data owner. Change Management – Licenses… …to other systems (online banking, HR system, accounting, etc.)? 3.5 Change Management – Licenses, Patches # Description Risks Audit Activities 1… …Changes to the payroll soft- ware are trace- able. Unknown soft- ware functions, corrupt soft- ware, fraud • Is there a defined change management…

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• eBook-Kapitel aus dem Buch Auditing Payroll

  Forms of Remuneration

  DIIR – Deutsches Institut für Interne Revision e. V.

  …Description Risks Audit Activities 4 One-time pay- ments (e. g., in- dividual perfor- mance award, patent award, suggestion/idea management award)… …to a temporary transfer of an employee to an- other company/role/department with the purpose of supporting the target area (special skill, management…
• eBook-Kapitel aus dem Buch Auditing Payroll

  Pay-Out / Payroll Disbursement

  DIIR – Deutsches Institut für Interne Revision e. V.

  …efficacy of the information security management system (ISMS) within the HR organization. The corresponding audit activities focus on the general set-up of… …communicated within management? • Are deviations explained? 8.10 Reporting for Regulatory Purposes In addition, defined government specifications require…