Payroll Cycle Data Analytics Audit Work Program

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).