Payroll system controls
Payroll system controls are procedures that authorise, process, record and safeguard payroll transactions and related information. Auditors consider relevant risks and control objectives, including employee changes, pay rates, calculations, payments and reconciliation.
Worked example
A personnel officer authorises a pay-rate change and a separate reviewer checks the payroll before payment.
Common mistake
Recalculating gross pay alone does not establish that every recorded employee is genuine or that payroll is complete.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Supporting | September 2026–June 2027 |