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    Payroll ICQ

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    varghese2007
    This document contains a payroll internal control questionnaire with 14 questions. It asks questions about controls over timekeeping, payroll processing, reconciliation, segregation of duties, and compliance with labor laws. The questionnaire is to be completed with yes/no answers and comments to evaluate the strength of the company's payroll internal controls.

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    Attribution Non-Commercial (BY-NC)
    Download as DOC, PDF, TXT or read online from Scribd

    Payroll ICQ

    Uploaded by

    varghese2007
    422 views1 page
    This document contains a payroll internal control questionnaire with 14 questions. It asks questions about controls over timekeeping, payroll processing, reconciliation, segregation of duties, and compliance with labor laws. The questionnaire is to be completed with yes/no answers and comments to evaluate the strength of the company's payroll internal controls.

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    © Attribution Non-Commercial (BY-NC)

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    This document contains a payroll internal control questionnaire with 14 questions. It asks questions about controls over timekeeping, payroll processing, reconciliation, segregation of duties, and compliance with labor laws. The questionnaire is to be completed with yes/no answers and comments to evaluate the strength of the company's payroll internal controls.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
    422 views1 page

    Payroll ICQ

    Uploaded by

    varghese2007
    This document contains a payroll internal control questionnaire with 14 questions. It asks questions about controls over timekeeping, payroll processing, reconciliation, segregation of duties, and compliance with labor laws. The questionnaire is to be completed with yes/no answers and comments to evaluate the strength of the company's payroll internal controls.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
    of 1

    Payroll – Internal control questionnaire

    Yes/No Comments

    1 Is time worked by non salaried staff adequately recorded and


    authorised?

    2 Is leave and absence through sickness properly controlled?

    3 Is the original pay rate authorised in writing and subsequent


    amendments properly approved?

    4 Are changes to allowances and deductions properly approved?

    5 Is there a periodic check by independent staff, comparing the


    payroll and personnel records?

    6 Is access to the payroll and personnel records, whether manual


    or computerised, adequately controlled?

    7 Are the number of employees, amounts paid, and allowances and


    deductions, reconciled from one period to the next?

    8 Is the calculation of a sample of employees net pay periodically


    checked?

    9 Is there a satisfactory system of budgetary control?

    10 Do procedures ensure staff leaving the company are cancelled


    from the payroll?

    11 Do terms and conditions comply with local labour laws?

    12 Are proper provisions made for leave pay, benefits etc and these
    provisions periodically reconciled?

    13 Are there adequate controls over staff advances?

    14 Does the segregation of duties ensure:

    · Those responsible for approving time worked are independent


    of those responsible for payroll preparation, determining
    cheque payments and the preparation and distribution
    of pay?

    · Those responsible for maintaining personnel records are


    independent of those responsible for preparing the payroll?

    · Those responsible for payroll preparation are independent


    of those responsible for the preparation and distribution
    of pay, particularly where casual labour is employed or where
    there is no separate and independent personnel department?

    · Those responsible for maintaining personnel records or


    originating entries on the personnel records are independent
    of those responsible for preparing pay packets or
    distributing pay?

    · Those responsible for payroll preparation should be inde-


    pendent of those authorising cheque payments, authorise
    bank transfers, etc.?

    · Those responsible for distributing pay should be independent


    of those determining cheque payments?

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