A payroll audit can help a company provide an evaluation of the internal and business environment to ensure that the internal controls are in place and operating effectively, evaluate the effectiveness and efficiency of the payroll cycle process, and develop recommendations to effect meaningful change. By conducting regular payroll audits, companies can protect themselves from errors, fraud and financial losses.

The two sample work programs included in this document were designed to help you design a comprehensive and systematic approach to auditing your payroll processes. The steps included in these samples allow auditors to gather sufficient evidence to support their audit findings and recommendations.