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payroll audit

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(Querist)
07 October 2009 Can any body provide me help on payroll audit.
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M Prabhakar Menon

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M Prabhakar Menon (Expert)
07 October 2009 Before conducting the audit of a payroll you will require answers to the following:
1 What is the purpose of the audit?
2 Is this an assignment for a particular purpose?
3 What is the period to be covered?
4 What is the volume of work involved/
5 What are the internal controls and checks involved and how effective they are?
6 Who are all involved in its preparation the kind of software used and output generated
7 Whether certain reports are processed outside the payroll package used?
8 Input data sources and reliability?
9 The depth of audit depends on answers to the above based on which u can plan the audit
10 Certain points have been left out and many will arise while conducting the audit.
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