Engagement
Payroll Control Assessment
Walkthroughs of maker-checker steps, access rights, and change logs before peak hiring or year-end pressure.
Request this engagementPurpose
Controls weaken when payroll ownership changes hands or when temporary staff process peak volumes. This assessment maps how payments are initiated, reviewed, and released.
Activities
Procedure walkthroughs with payroll and finance owners, review of access listings for payroll masters, sampling of adjustment approvals, and notes on segregation of duties where dual control is claimed but not evidenced.
Deliverable
A control observation memo ranked by risk to payroll accuracy and fraud exposure, suitable for internal audit follow-up.
Next step
Schedule a control assessment with preferred dates and locations.