This is an example of a preliminary assessment questionnaire that can be presented to managers or process owners before conducting an audit. It is intended to help the internal audit department understand the existing payroll process and management’s view of the internal control environment.
This questionnaire has been prepared to help determine whether the payroll controls are designed and operating to meet control objectives. Sample questions include: Who is the manager responsible for the payroll process? How many full-time employees (FTE) are involved in the execution of the payroll process? Are timesheets used for employees?