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Direct Controls

The document outlines various direct controls in the HR and Payroll departments to prevent errors and fraud. It includes segregation of duties, review processes for bonuses, employee clocking procedures, and the use of a security company for cash delivery. These measures are designed to ensure accurate payroll processing and safeguard against theft and misappropriation.

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17 views1 page

Direct Controls

The document outlines various direct controls in the HR and Payroll departments to prevent errors and fraud. It includes segregation of duties, review processes for bonuses, employee clocking procedures, and the use of a security company for cash delivery. These measures are designed to ensure accurate payroll processing and safeguard against theft and misappropriation.

Uploaded by

sarimabbas.work
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Direct Controls Test Of Control

There is segregation between duties of HR Review job description of HR & Payroll


department and Payroll department. This reduces department to verify split of responsibilities.
the chances of fictitious employees being set up
and paid.
The quarterly bonus is entered into system by Ask for sample of bonus listing and ensure they
clerk and a senior clerk checks the entry for input have been reviewed and signed by senior clerk
errors, he signs the listing as evidence of review.
This will ensure there are no input error by clerk
leading to correct payment being made
Employees are issued clock cards and are Observe the process of swiping in and out at end
required to swipe them at the beginning and end of any shift and ensure staff security is
of their shift. This process is monitored by supervising.
security staff 24/7. The employee will not be able
to work less and still paid for complete hours as
he cannot handover his card to his friends for
swiping even though he is not there
The company is using a security company for Review contract/invoice between company and
delivery of cash. This will ensure cash is security company for evidence of use of security
safeguarded against the risk of theft, stealing and company
misappropriation
One member is responsible for preparing pay- Observe the process of preparation of pay
packets and other person check the finished pay packets to verify one is preparing and other is
packets this ensure errors are identified and checking
resolved timely, and correct amount are paid to
employee

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