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Audit of the payroll and personnel cycle (Methodology fro designin SAP and…
Audit of the payroll and personnel cycle
Accounts and transaction in the payroll and personnel cycle
Methodology for designing TOC and STOT
Designn TOC and STOT payroll and personnel cycle
Adequate documents and record
Physical control over assetsand records
Proper authorization
Independentchck and performance
Adequate separation of duties
Payoll tax form and payment
Preparation of payroll tax forms
Timely paymentof the payoll taxes withold and other witholdings
Understand internal control and assess control risk - payroll and personnel cycle
Inventory and fraudulent payroll consideration
Test for nonexiste=ent employees
Test or fraudulent hours
Relationhip between payment and inventory valuation
Fraudulent expense reports
Business functions in the cycle and related documents and records
Timekeeping and payroll preparation
Job time tecket
payroll transaction file
Time record
Payroll journal or listing
Payroll master file
Payment of payroll
Payroll bank account reconciliation
Payment of payroll
HR
Rate authorization
Deductions authorization
HR records
Preparation of payroll tax returns and payment of taxes
Payroll tax returns
W2 form
Methodology fro designin SAP and TDB
Asses control risk and perform related test (phase I and II)
Perform SAP (phase III)
Set performancce materiality and asses inherent risk (phase I)
Design and perfor TDB of liability and exp accounts (phase III)
TDB for exp acc
Officers compensation
Accrued payroll taxes
Comissions
Accrued vacation pay, sick pay or other benefits
Payroll tax exp
Accrued bonuses
Total payroll
Contract labor
Accrued comissions
Accrued salaries and wages
Presentation and disclosure objectives
mount witheld from employees pay
Idetify client busines risk affectng payrll (phase I)