Payroll Process Controls Questionnaire

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screenshot of the first page of Payroll Process Controls Questionnaire

This sample questionnaire helps with evaluating the controls in an organization’s payroll process. It focuses on the business activities of hiring personnel, terminating personnel, recording time, calculating payroll, disbursing payroll, maintaining payroll master files, and managing payroll accounting.

Sample control objectives in this questionnaire include: additions to the payroll master files represent valid employees; all new employees are added to the payroll master files; terminated employees are removed in a timely manner from the payroll master files; employees are only terminated within statutory and/or union requirements; deletions from the payroll master files represent valid terminations; time and attendance data recorded reflects actual time worked and is authorized; time worked is accurately input and processed; time worked is processed in a timely manner; payroll is recorded in the appropriate period.

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