Evaluate the controls in your organization’s payroll process with the questions included in this tool.

Sample control objectives in this questionnaire include: additions to the payroll master files represent valid employees; all new employees are added to the payroll master files; terminated employees are removed in a timely manner from the payroll master files; employees are only terminated within statutory and/or union requirements; deletions from the payroll master files represent valid terminations; time and attendance data recorded reflects actual time worked and is authorized; and time worked is accurately input and processed.