Ensure that payroll is punctual, accurate, secure and used effectively as a management tool Managing the payroll is often seen as a purely administrative function. But, aside from the legal and financial implications of payroll errors, payroll has significant implications for the organisation as a whole. So this 6-Step audit first of all ensures that your payroll: -Meets all relevant legal requirements -Is secure against the risk of mistakes and internal and external fraud -Is managed efficiently and cost-effectively -Is supplied with timely and accurate information about all employees Then it goes on to consider the overall role of the payroll function and allows you to consider: -How the payroll function could be better integrated into the HR function -Whether any of the information held by the payroll function could usefully (and legally) be shared - e.g. flexible working schemes may hold two sets of time and attendance data -How far payment methods and timetabling meet employees' needs and the needs of the company -Whether payroll resources could be used by other departments at 'quiet' times -Whether payroll should be seen as a separate profit centre, and how it might earn revenue.
The Payroll Audit
av Robert Leach
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