Payroll Cycle Data Analytics Audit Work Program
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![Screenshot of the first page of Payroll Cycle Data Analytics Work Program](/sites/default/files/2022-03/Payroll%20Cycle%20Data%20Analytics%20Work%20Program.jpg)
A Detailed Examination of Payroll Cycle Data
This six-page work program describes 22 risks associated with payroll cycle data analytics (including incorrect commissions, improper payments and excessive overtime), with a focus on the tests used to identify them.
Test objectives include: identify employees who have more than one listing in the employee master file and, if duplicates are found, determine if both listings are being paid; identify payments made to terminated employees; identify payments going to employees not on employee master file; and identify employees whose addresses are listed out-of-state (or generally out of the region in which the company is located).