Suchergebnisse

• eBook-Kapitel aus dem Buch Auditing Payroll

  Introduction

  DIIR – Deutsches Institut für Interne Revision e. V.

  …potential risks and to ensure compliance with le- gal and regulatory requirements. IT systems are often used to process payroll, and these systems can be…
• eBook-Kapitel aus dem Buch Auditing Payroll

  Environment / HR Organization / Overview

  DIIR – Deutsches Institut für Interne Revision e. V.

  …maintained by an external party, does the con- tract guarantee compliance with legal and tax require- ments? Review contract. • Are legal updates of the… …employee (mass data analysis) • Request and review last tax office report. 2 Requirements of the tax office are met by the employer. Compliance with…
• eBook-Kapitel aus dem Buch Auditing Payroll

  Time Recording

  DIIR – Deutsches Institut für Interne Revision e. V.

  …Process for manual changes in the time recording system 2 Compliance with local legal requirements, industry or tar- iff agreements regarding time…
• eBook-Kapitel aus dem Buch Auditing Payroll

  Payroll Run

  DIIR – Deutsches Institut für Interne Revision e. V.

  …flected/calculated/disbursed in compliance with labor & tax law and according to social security requirements, e. g., are tax advisors involved or is this covered by… …ees to ensure they are paid according to their work con- tracts. Pay particular attention to whether all salaries are paid in compliance with the…
• eBook-Kapitel aus dem Buch Auditing Payroll

  Payroll Master Data

  DIIR – Deutsches Institut für Interne Revision e. V.

  …deletion routines shown. • Check how data/files from employees who left the com- pany are handled and verify compliance with data security and data…
• eBook-Kapitel aus dem Buch Auditing Payroll

  Forms of Remuneration

  DIIR – Deutsches Institut für Interne Revision e. V.

  …compliance with the tax laws. • Check whether the amount and the duration of a loan is unreasonably high 5.6 Retirement Schemes, Partial Retirement…