04 July 2009
1 Check internal control for preparation of payroll;(a) documentaion involved,(b)who does what (c)software used (d)access to data / password (d) cut off dates etc; 2 Whether anyone can tinker with the PF and ESi deduction rates in the software 3 Accounting method followed frequency of reconciliation of PF and ESI account 4 Read the inspection reports of PF and ESi inspectors check correspondence for any observations made. 5 Filing of respective returns and timeliness of payment, penalties /interest levied resons therefore
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