/ Accounting for Payroll in Visual Studio .NET

Generating Quick Response Code in Visual Studio .NET / Accounting for Payroll
46 / Accounting for Payroll
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Require approval of all pay changes Pay changes can be made quite easily through the payroll system if there is collusion between a payroll clerk and any other employee This can be spotted through regular comparisons of pay rates paid to the approved pay rates stored in employee folders It is best to require the approval of a high-level manager for all pay changes, which should include that person s signature on a standard pay change form It is also useful to audit the deductions taken from employee paychecks, since these can be altered downwards to effectively yield an increased rate of pay This audit should include a review of the amount and timing of garnishment payments, to ensure that these deductions are being made as required by court orders Require approval of all negative deductions A negative deduction from a paycheck is essentially a cash payment to an employee Though this type of deduction is needed to offset prior deductions that may have been too high, it can be abused by artificially increasing a person s pay Consequently, all negative deductions should be reviewed by a manager Obtain computer-generated exception reports If the payroll software is sufficiently sophisticated, the programming staff can create exception reports that tell one if payments are being made to terminated employees, the amount of payments to new employees, whether negative deductions are being processed, or when unusually high base pay or overtime amounts are being processed Any of these situations may call for a more detailed review of the flagged items to ensure that any intentional or unintentional errors will not result in incorrect payments Issue checks directly to recipients A common type of fraud is for the payroll staff to either create employees in the payroll system, or to carry on the pay of employees who have left the company, and then pocket the resulting paychecks This practice can be stopped by ensuring that every paycheck is handed to an employee who can prove his or her identity The only exception should be those cases where, due to disability or absence, an employee is unable to collect a check, and so gives written authorization for it be to given to someone else, who brings it to the absent employee In cases where there are outlying locations for which it is impossible to physically hand a paycheck to an employee, a reasonable alternative is to have the internal audit staff periodically travel to these locations with the checks on an unannounced basis, and require physical identification of each recipient before handing over a check Issue lists of paychecks issued to department supervisors It is quite useful to give supervisors a list of paychecks issued to everyone in their departments from time to time, because they may be able to spot payments being made to employees who are no longer working there This is a particular problem in larger companies, where any delay in processing termination paperwork can result in continuing payments to ex-employees It is also a good control over any payroll clerk who may be trying to defraud the com-
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Payroll Procedures and Controls / 47
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pany by delaying termination paperwork and then pocketing the paychecks produced in the interim Compare the addresses on employee paychecks If the payroll staff is creating additional fake employees and having the resulting paychecks mailed to their home addresses, then a simple comparison of addresses for all check recipients will reveal duplicate addresses (though employees can get around this problem by having checks sent to post office boxes this control issue can be stopped by creating a policy to prohibit payments to post office boxes) The preceding set of recommended controls only encompasses the most common ones These should be supplemented by reviewing the process flows used by a company to see if there is a need for additional (or fewer) controls, depending upon how the processes are structured Thus, these controls should only be considered the foundation for a comprehensive set of controls that must be tailored to each company s specific needs
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