Standard Audit Programme Guide: SAPG Ref.: 0202 Function: Finance Activity/System: Payroll
Standard Audit Programme Guide: SAPG Ref.: 0202 Function: Finance Activity/System: Payroll
Control Objective(s):
(a) To ensure that only valid employees are paid at the correct and authorised rate; (b) To ensure that the calculations of all payments and deductions are
correct and in accord with the relevant taxation and other regulations and requirements; (c) To ensure that all deductions are correctly disbursed; (d) To
ensure that unauthorised access to the payroll system and data is prevented; (e) To ensure that all payroll transactions are accurately reflected in the accounting
system; and (f) To ensure that regular and accurate management and statutory information is produced.
1 Key Issues
2 Detailed Issues
It is often at the point of interaction between systems where controls are critical. Auditors should be satisfied that the data moving between systems is
consistent, complete and accurate, in order that the subsequent processes are undertaken upon a reliable basis.
The following table aims to plot, for the subject system of this Standard Audit Programme Guide, the potential interfaces with other systems which may require
audit attention. Indicators are provided to differentiate between those interfaces which act as input sources to the subject system and those which are potential
output targets. The "SAPG Ref." column records the reference number of the Programme Guide which addresses the issues for the related system
System SAPG Input Source Output System SAPG Input Source Output
Ref. Target Ref. Target