Fachbuch "SCH102"

Managing monthly payroll accounting can be a complex and challenging task for companies, especially due to legal and operational requirements that vary from country to country. Changes in payroll tax and social security laws can also add to the complexity of the process and entail many risks for companies.
The purpose of this guide is to present a comprehensive audit checklist , enabling internal auditors to select specific topics and activities that meet their risk-related audit requirements. The following subjects will be addressed in particular:
Environment and HR Organization
Payroll System
Payroll Master Data
Forms of Remuneration
Time Recording
Payroll Run
Pay-Out / Payroll Disbursement
A practical guide designed to support companies in handling complex payroll processes effectively while adhering to legal and operational standards – both within Germany and internationally.

Schlüssel SCH102
Verfasser / Herausgeber DIIR-Arbeitskreis "Revision Personalmanagement und Interne Dienstleistungen"
Titel Auditing Payroll
Untertitel A Support Guide for Auditing Payroll Processing
Verlag Erich Schmidt Verlag GmbH & Co. KG
Erscheinungsort Berlin
Erscheinungsjahr 2022
Katalog Fachspezifische Literatur
Schlagwörter Lohn- und Gehaltsabrechnung, Payroll System, Remuneration