Audit

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Audit

Annual Payroll Audit

We suggest that you conduct a payroll audit soon after the commencement of each new tax year to ensure that your payroll processes are up-to-date and legally compliant.  

 

The annual audit should, amongst other things, ensure:

 

Tax Parameters

That the tax tables, credits, tax on loan and vehicle benefits and Levy have been setup correctly for the current year.


NEC

Ensure that employee NEC grades have been updated and that the grade rates are in agreement with NEC regulations


NSSA

Ensure that the NSSA percentages agree with NSSA Regulations.


Zimdef

Ensure that the Zimdef calculation is correct


Standards Development

Ensure that the Standards Development calculation is correct


Allowance Rates

Check that the allowance rates are approved and being correctly applied.


Rules

That the rules attached to the awarding of Leave, overtime, allowances, benefits, medical contributions, loans, advances and other payroll related transactions are correctly and consistently applied across the organization.


Overtime Rules

Ensure that rules related to the awarding of overtime are being correctly applied and authorizations correctly administered.


Loan Rules

Ensure that rules related to the awarding of loans are being correctly applied and authorizations correctly administered.


 

Audit checks:

check that the total number of employees processed in the prayroll agrees with the physical number of employees employed (Use the 'Transaction Codes' journal report for employee totals)

check the total and individual basic pay amounts agree to authorized basic pay amounts. (Use the 'Transaction Codes' journal report to obtain the total basic pay amount)

check that the total overtime hours agrees to total overtime hours approved (Use the 'Paysheet Summary' report to extract overtime hours)

check that the total allowances processed agrees to approval documents (if available) (Use the Period Journal 'Transaction Codes' report for employee totals)

reconcile totals from one period to another e.g. basic, overtime investigating any changes (Use the Period Journal 'Variance' Report)

reconcile the Period Journal 'Transaction Codes' report net paid amount to the total payments made to employees by cash, cheque or transfer.

examine of the Period Journal 'Variance' report for reasonableness.  Compare totals, number of employees and percentage variances for each transaction code.

ensure third party payments are being made within the allowed time frame and for the correct amount.

 

Forensic Audit

Use the 'Exceptions Audit Report' to help conduct a forensic audit.  This report lists the date, time and Username for all entries and changes made to a payroll during a specified period and specified User.

 

User Access Levels

Continuous reviews of User Access Levels needs to be maintained to ensure that only currently authorized Users are gaining access to areas of the system.  

 

Users should not be given unnecessary access.  For example where a person is processing Payroll they may not need access to Human Resources, Time Control or Belina Connect.  They may not even need full access to the Payroll itself. they do not need access to the Payroll module itself.

 

Password Security

There are reports designed around password use, these are:

Password Changes

Shows the frequency of password changes by User, showing the date when the password was last changed.  This can help the organization determine whether password change policies are being adhered to.

(Go to the 'View' ,'Security, 'Audit', 'Password Changes')

Unsuccessful Login

Shows the name of the User whose account was being accessed, which computer device on the network was being used, together with the date and time of the event.

(Go to the 'View' ,'Security, 'Audit', 'Unsuccessful Login')

Lock outs.


(Go to the 'View' ,'Security, 'Audit', 'Lock outs')

User Access


(Go to the 'View' ,'Security, 'Users', 'Overview')

 

Suspend Access to Users

It is important to ensure that terminated employees are removed from security access.

 

It is also possible to suspend access to a User for a period of time.  To do this:

Go to 'Setup', 'Security', then 'Users' menu option

Select the User

Select the 'Account' tab

Place a tick against 'Account Disabled'

 

View User Activity

A table listing the date, time and Username for all entries and changes made to a payroll during a specified period.  Access via'Utilities', 'User Information' menu options.

 

Useful Reports

It is possible to extract useful reports for audit purposes from:

 

Audit

An activity report showing the User, Date, Time and Activity undertaken on the system

(Go to the 'View', ' Exceptions', 'Audit' menu options).

Pay Rate Changes

Shows Pay Rate Changes over a selected range of periods.

(Go to the 'View', ' Exceptions', 'Pay Rate Changes' menu options).

Masterfile Changes

Shows changes to the employee masterfile over the range of periods selected.  

(Go to the 'View', ' Exceptions', 'Masterfile Changes' menu options).

Pay Rate Analysis

Shows pay rates of selected employees

(Go to the 'View' ,'Exceptiosns', 'Pay Rate Analysis'

Headcount Report

Shows the movement of employees between departments

(Go to the 'View', 'Edit Menu Listing', 'Head Count Movement' both Detail and Summary reports

User Details Report

It is useful to check security access of Users.  The User Details report shows which Users that can log in.  It shows the date the logins were created and the date last modified, When the login expires and the security level allocated.

('View', 'Security','Audit', 'User Details' menu options)