How to Audit Payroll
This course clarifies for the auditor every action needed to audit payroll. How to Audit Payroll describes the characteristics of payroll from an auditing perspective, and then goes on to describe the steps required to audit every aspect of payroll. Background information about ghost employees and the capitalization of payroll costs are also included, as well as descriptions of the controls that clients typically integrate into their payroll systems.
Format
PDF Course
Level
Overview
Duration
1 Hour
Course Information
Author: Steven Bragg
Course Number: AU1018
Learning Objectives
- Recognize the situations in which a ghost employee is more likely to be created within a payroll system.
- Specify the situations in which inherent risk is considered to be relatively high.
- Identify the types of activities that can be considered substantive procedures.
- Describe the different types of controls that a client may install for its payroll system.
Level: Overview
Instructional Method: QAS Self-Study
NASBA Category: Auditing
Prerequisites: None
Advance Preparation : None
Latest Review Date: April 2025
Program Registration Requirements: Click on the Enroll button to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.
Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.
