The purpose of this work program is to provide the general steps on how to audit payroll. This document provides details for interviewing personnel, reviewing and discussing payroll policies, and testing randomly selected transactions.
Audit steps include: obtain and document an understanding of the overall operating organization structure; interview facility services personnel to obtain an understanding of department objectives and processes; review and discuss payroll policies and procedures to determine areas for further improvement; evaluate current known best practices; and perform testing of randomly selected transactions.
Risk & Control Matrices - RCMs
Payroll and Benefits RCM
Payroll Review Audit Report