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 the employee master file
• Identify employees whose addresses are listed out-of-state (or generally out of the region where the company is located)