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PAYROLL FUNCTION - Coggle Diagram
PAYROLL FUNCTION
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2. DOCUMENTS
Employee file, payroll amendment,
Blank clock cards, hours recorded
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Authorised payroll, payslips, pay packets
wage journal, cash payments
4. INTERNAL CONTROLS
The total wages, deductions and payroll are reviewed by senior employee, and signed as
evidence of this check.
There should be sufficient segregation of duties in the payroll cycle, and sufficiently
documented procedures with regard to granting of staff loans
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3. CONTROL OBJECTIVES
Validity and Authorisation, Completeness
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