System Audit-Employees

In a company where 1500 employees are there.. you need to be very sharp in finding the ghost employee especially when landmark case of Satyam is there where even fake bank account has been caught. A small tip for you.

1. Logically select base of more than 100 people as sample...( if u are bit doubted abt the ghost employee presence)

2. Throughly follow the payroll process- payment of various statutory dues like PF, PT, ESI, specially bonus..

If having  a time.. find out on diwali how much Qty of gift has been purchased... they must have not purchased gift for the ghost employee- you will be able to find if there is huge amt. of ghost employee even hint will be available- then u gonna rock in dept.

with regards,

Bhavik

www.vaibham.com

agreed

u should select those of high cedre and atleast 150 from others

check  appointment letters, leave records, pay rolls, attendence register etc.

This may also help in addition to above answers : 

1. Ask for bifurcation of duties of various persons at various departments to how many persons are needed to employ.    

2. Logically decide how many persons are required pere machine if labors are employed. 

3. Ask the above question to Engineer (he is generally not aware of accounting jugglery)

4. Specially check those employees records whose attendance is full (with no leaves).

5. Approach the HRD officer and Recruitment Officer when the employees were last appointed. Ask verbally first and then check it with records.

6. Other points are to be taken on the basis of  practical application of Auditing Principles.