The two sample work programs included in this document are intended to help you develop your own work program to identify and mitigate compliance risks, improve compliance with applicable laws and policies, and protect your employees and your assets.

Specific review areas include the adequacy of system and manual check processing functions, proper review of payroll information, the adequacy of supporting documentation, appropriate review and authorization of manual checks, and the existence of adequate segregation of duties. Additionally, these work programs review the human resources function as it relates to payroll, focusing on the completeness of personnel files, adequacy of supporting documentation for changes to employee profiles, and timely reporting of employee information (new hires, terminations, merit increases, etc.) to payroll.