Audit Payroll
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ScribdTranslationsAudit Payroll
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ScribdTranslationsPROCEDURES FOR AUDITING
PAYROLL
1. Obtain information from the latest audit report conducted and verify the
applications of the recommendations issued (if applicable, request the report of
internal audit).
2. Request payroll journals and personnel files through random sampling and
check
Mathematical calculations.
Employee Name
Check the salaries and wages paid based on the assignment record
of position and to the salary and wage scale
Compare the hours worked calculated for the worker with the record of
attendance and check if the totals match
Compare the net amount of the payroll with the issued check
Obtain a list of active workers and those registered in the S.S.O and
L.P.H..- Determine the rates for payroll deductions and compare them
with the greatest analytical deductions.
3.- Request, if applicable, the compensations obtained through contracting
collective and verify its payment.
4.- Investigate any fluctuations in salaries, wages, and commissions.
5.- Determine that the salaries of officials appointed and removed freely
have the appropriate authorizations.
6.- Review the payroll of contracted personnel and determine if it is in accordance with
the provisions established in the Public Function Statute Law and the Organic Law of
Current job.
7.- Verify the transfer from the master account to the third-party Funds account for the
workplace withholdings according to the provisions set out in Publication No. 20 of the
Office of the Comptroller General of the Republic.
8.- Compare the amount assigned to item 401 and/or with the structure of
charges.
9.- Observe other unusual calculations and records in the preparation process.
and payment is denominated.
10- Verify the affidavit of asset declaration of the new entries and
staff expenses.
