Unlock the potential to strengthen your organization’s payroll and HR processes with our Payroll Human Resources Audit Work Program. This resource offers a proven, systematic approach to uncovering compliance risks and operational weaknesses before they impact your bottom line. By using this audit work program, companies can evaluate the effectiveness of their internal controls, ensure adherence to regulations and policies, and access targeted recommendations for improvement. The result is enhanced compliance, greater process accuracy, and robust protection for both employees and organizational assets.

This document includes two sample work programs that provide detailed frameworks for conducting payroll and HR audits. Sample 1 focuses on general controls, onboarding new hires, terminations and salary adjustments, offering steps to verify employee legitimacy, proper documentation and timely processing of payroll changes. Sample 2 delves deeper into manual checks, pay rate changes and the accurate recording of payroll in the general ledger, emphasizing reconciliation procedures, approval verification and safeguarding sensitive payroll data. Together, these samples offer a guide to refining and securing payroll and HR systems.

Work steps in this audit program include:

• Review a list of individuals with badge access to the HR suite and determine appropriateness.
• Reconcile the payroll report total amount to the source spreadsheet or document in total for the most recent payroll run.
• Determine if there is proper cross-training between employees in both the HR and Payroll departments.
• Update procedures for reconciling payroll activity per the payroll register to the GL.