| Description |
1 online resource (82 p.) |
| Series |
DIIR-Schriftenreihe ; Band 62 |
| Contents |
Umschlag Seite 1 -- Title -- Impressum -- Contents -- 1 Introduction -- 2 Environment / HR Organization / Overview -- 2.1 Requirements -- Legal / Tariff / Industry / Company / Unions -- 2.2 Salary / Wage Tax Environment -- 2.3 Social Security System / Voluntary Social Benefits -- 2.4 HR organization -- Payroll Organization -- Control Environment -- 2.5 Contractual Basis of Employment -- 2.6 External Audits (Financial Statements, Tax, Social Security) -- 3 Payroll System -- 3.1 System and Process Security -- 3.2 Manual or System-Based Payroll -- 3.3 Software System Security |
|
3.4 User Access / IDM -- 3.5 Change Management -- Licenses, Patches -- 3.6 Interface with HR / ERP (Cost Centers) -- 3.7 Interface with Online Banking -- 3.8 Interface to time recording -- 4 Payroll Master Data -- 4.1 Basic Employee Data -- 4.2 Company Entry, Temporary Contracts, Changes, Company Exit -- 4.3 Vacation Entitlement, Time Credits, Inactive Employment Contract (e. g., Maternity Leave), Accruals -- 4.4 Salary Classification: Tariff, Working Time Model, Marital Status, Employment Status (Maternity Leave), Tax Groups -- 4.5 Job/Workplace -- 4.6 Data Quality, Data Control, Data Protection |
|
5 Forms of Remuneration -- 5.1 Salary Forms and Elements -- 5.2 Other Remuneration, Allowances and Supplements -- 5.3 Allowances, Monetary Benefits -- 5.4 Secondments -- 5.5 Advances, Loans, Cash Payments -- 5.6 Retirement Schemes, Partial Retirement, Pension Plan, Deferred Compensation -- 5.7 Exit of an Employee -- 5.8 Reduced Working Hours -- 6 Time Recording -- 6.1 Procedure and Technical System -- 6.2 Provisions -- 6.3 Time Surcharges -- 6.4 Project / Order / Cost Center Accounting -- 7 Payroll Run -- 7.1 Payroll Calculation -- 7.2 Payroll Run Timing -- 7.3 Gross Pay Calculation |
|
7.4 Net Pay Calculation -- 7.5 Simulation and Review after Payroll Calculation -- 7.6 Payroll Proposal List / Pre-Disbursement Payroll -- 7.7 Release Approval -- 8 Pay-Out / Payroll Disbursement -- 8.1 Procedures and Organization -- 8.2 Types of Disbursement -- 8.2.1 Online Banking / ERP System -- 8.2.2 Cash -- 8.2.3 Check -- 8.2.4 Disbursement by External Service Provider -- 8.3 Sensitive and Confidential Data -- 8.4 Monitoring of Manual Interfaces in the Disbursement Process. -- 8.5 Approval Processes -- 8.6 Interface to Accounting -- 8.7 Reconciliation |
|
8.8 Processing of Pay-Out / Disbursement -- 8.9 Reporting and Budget Monitoring -- 8.10 Reporting for Regulatory Purposes -- Umschlag Seite 4 |
| Summary |
Managing monthly payroll accounting can be a complex and challenging task for companies, especially due to legal and operational requirements that vary from country to country. Changes in payroll tax and social security laws can also add to the complexity of the process and entail many risks for companies. The purpose of this guide is to present a comprehensive audit checklist, enabling internal auditors to select specific topics and activities that meet their risk-related audit requirements. The following subjects will be addressed in particular: - Environment and HR Organization - Payroll System - Payroll Master Data - Forms of Remuneration - Time Recording - Payroll Run - Pay-Out / Payroll Disbursement A practical guide designed to support companies in handling complex payroll processes effectively while adhering to legal and operational standards both within Germany and internationally |
| Notes |
Description based on online resource; title from digital title page (viewed on March 11, 2024) |
| Subject |
Wages -- Accounting.
|
|
Payrolls -- Management
|
|
Auditing.
|
| Form |
Electronic book
|
| Author |
Deutsches Institut für Interne Revision. Arbeitskreis "Revision Personalmanagement und Interne Dienstleistungen.", editor
|
| ISBN |
9783503237203 |
|
3503237208 |
|
