Pay · HR glossary

Payroll Audit

A payroll audit reviews payroll records, calculations and controls for accuracy and compliance with defined requirements. It may examine employee changes, deductions, approvals and reconciliation to payments.

Example

An auditor checks a sample of salary changes against approvals and compares the final payroll total with the authorised bank payment file.

What to keep in mind

State the audit's scope and sample limitations. Matching totals alone will not reveal every error, so assess individual exceptions, access controls and whether the correct rules were applied.

Further reading

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