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240301 ||| eng |
| 020 |
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|a 9783503237203
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| 100 |
1 |
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|a DIIR – Deutsches Institut für Interne Revision e. V.
|e [editor]
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| 245 |
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|a Auditing Payroll
|h Elektronische Ressource
|b A Support Guide for Auditing Payroll Processing
|c edited by DIIR – Deutsches Institut für Interne Revision e. V.
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| 250 |
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|a 1st ed. 2023
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| 260 |
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|a Berlin
|b Erich Schmidt Verlag GmbH & Co. KG
|c 2023, 2023
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| 300 |
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|a 77 p
|b online resource
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| 653 |
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|a Auditing
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| 041 |
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7 |
|a eng
|2 ISO 639-2
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| 989 |
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|b Springer
|a Springer eBooks 2005-
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| 490 |
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|a DIIR-Schriftenreihe
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| 028 |
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|a 10.37307/b.978-3-503-23720-3
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| 856 |
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|u https://doi.org/10.37307/b.978-3-503-23720-3?nosfx=y
|x Verlag
|3 Volltext
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|a 657.45
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|a 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
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