ACL白皮书-工资的控制保证.pdfVIP

ACL Continuous Controls Monitoring Controls Assurance for Payroll D I S C U S S I O N P A P E R PAYRO L L BACKGROUND For many organizations, payroll represents one of the largest expenditures. Many of the inherent characteristics of the process – the frequency, regularity and volume of transactions, the size of the expenditures, and the autonomy of payroll administrators and department managers – expose the payroll function to fraud. It is also a process highly subject to errors due to complex federal and state tax regulations and labor laws, time tracking and attendance (TA) systems, and contractor/union pay grades. Additional pressures add to the challenge. Heightened demands for compliance with regulations such as the Sarbanes-Oxley and the USA PATRIOT Acts require ongoing monitoring. There is a critical need for clear segregation of duties. Safeguards are mandatory for sensitive personnel and payroll information to comply with privacy legislation. The growing practice of outsourcing various aspects of the payroll proce