+o #ctivities ,escription
$ Update payroll master file new hires, terminations,
changes in pay rates, etc alidity check %umlah pegawai
Update tax rates and deductions
!eriodically From go'ernment
( alidate time and attendance data
)ourly #asis & fixed salary Time card*time ticket "ommision
& Design +onus edia yang digunakan +adge readers, time card,
finger print, etc
. !repare payroll +atch !rocessing !aychecks &
!ayro// Register
0 "alculate employer-paid #enefits and taxes
edical insurance, Retirement contri#ution, donation, etc
1 Dis#urse payroll etode !em#ayaran "ash, "heck &
Direct Deposit
2 Dis#urse payroll taxes and miscellaneous deductions
To other institutions
,apat ,iu"ur
E00ICIE+C1 2PP2RT3+IT1
-#4I+G 2CC3R
• 6liminate floating time
• Payroll -ervice !ureaus • aintain the payroll master file and
perform
payroll processing acti'ities7P-!
• Pro5essional Employer 2rgani6ations • 8dem !9+ • :: Also
administer and design employee
#enefit plans7 • ore expensi'e than !9+
PE2
All recorded transactions are 'alid7
All 'alid and authori;ed transactions are recorded7
All transactions are recorded accurately 4amount,
account,
time5
Assets are safeguarded from loss or theft7
+usiness acti'ities are performed efficiently and
effecti'ely7
The company is in compliance with all applica#le laws and
regulations7
THRE#T $: Hiring 3n8uali5ied Employees 9hy is this a problem
"an increase production expenses7
"an result in ci'il and criminal penalties for the company
Controls: 9tate skill <ualifications for each position
explicitly in the position control
report7
Ask candidates to sign a statement confirming the accuracy of
the
information on their application7
"onduct the #ackground checks and 'erify skills and references,
including
college degrees earned
T-reat% !" E)Loye"t Pract!ce%
THRE#T %: 4iolation o5 employment la; 9hy is this a problem
"an result in stiff go'ernment penalties as well as ci'il
suits7
Controls: "arefully document all actions relating to ad'ertising,
recruiting, hiring new
employees, and dismissal of employees, to demonstrate
compliance7
!ro'ide employees with continual training to keep them current
with
employment law7
THRE#T &: 3nauthori6ed changes to the payroll
master 5ile 9hy is this a problem
"an increase expenses if wages, salaries, commissions, or #ase
rates are
falsified7
Controls: !roper segregation of duties
=nly )R department should #e a#le to update payroll master
file7
)R employees should not directly participate in payroll processing
or
distri#ution7
"ontrol terminals from which payroll data and programs can #e
accessed7
THRE#T ': Inaccurate time data 9hy is this a problem
"an result in payments for ser'ices not rendered7
8naccurate or missing checks can damage employee morale7
"an result in inaccurate la#or reporting7
Controls: Automation can reduce unintentional
inaccuracies Data entry programs should include edit checks
Field checks for employee num#er and hours worked
/imit checks on hours worked
alidity checks on employee num#ers
9egregation of duties can reduce intentional inaccuracies
!eople who process payroll should not ha'e access to payroll
master
file7
9uper'isors should appro'e all changes7
Time clock data should #e reconciled to %o# time tickets #y
an
independent party7
T-reat% !" PayroLL Proce%%!"$
THRE#T (: Inaccurate processing o5 payroll 9hy is this a
problem
6rrors damage employee morale, especially if they cause late
paychecks7
!enalties can accrue if
"ourt-ordered paycheck garnishments are not made
appropriately7
Controls: +atch Total & "ross Footing
!ayroll clearing account 4;ero #alance5
Re'iew decisions to hire temporary or outside help to make sure
workers are
properly classified as employees or independent contractors7
paychec"s 9hy is this a problem
!ayments may #e made to fictitious 4ghost5 or terminated
employees,
resulting in 8ncreased expenses & /ost of cash
Controls: Restrict access to #lank payroll checks and check signing
machine7
All checks should #e se<uentially pre-num#ered and
accounted for
periodically7
"ashier should sign all checks, #ut only when supported #y
proper
documentation7
9omeone independent of the payroll process should reconcile the
payroll
#ank account7
9egregate duties #etween those who authori;e and record payroll and
those
who distri#ute checks and transfer funds7
)a'e internal audit o#ser'e payroll distri#ution on a surprise
#asis7
Unclaimed checks should #e returned to the treasurer>s office
for prompt re-
deposit and should #e in'estigated7
1577.ws
The related general threats are T)R6AT 2 /oss, alteration, or
unauthori;ed
disclosure of data
T)R6AT ? !oor performance
THRE#T +2< =>Poor per5ormance 9hy is this a problem
ay damage employee relations
disclosure o5 data 9hy is this a problem
/oss or alteration of payroll data can result in delayed and*or
inaccurate
paychecks and reports7
Unauthori;ed disclosure of confidential employee data can 'iolate
state and
federal laws and damage employee morale7
Controls: #ack up regularly7 file la#els to reduce chance of
accidentally erasing important data7 Access controls utili;ed
#y password, matrices, indi'idual terminal, log
Default settings on 6R! systems usually allow users far too
much access to
data, so these systems must #e modified to enforce proper
segregation of
duties7
9ensiti'e data should #e encrypted in storage and in
transmission7
!arity checks, acknowledgment messages, and control totals should
#e
used to ensure transmission accuracy7
!9+ and !6= can help pro'ide security for data7
!ayroll system : cost data : )R yang
terintegrasi akan menghasilkan informasi Future work force sta55ing
needs
6mployee per5ormance
6mployee morale +elie'e they ha'e the opportunity to do what they
do #est7
+elie'e their opinions count7
+elie'e their coworkers are committed to <uality7
Understand the connection #etween their %o#s and the
company>s mission7
!ayroll processing efficiency and effecti'eness
Akti'itas )R #isa dilakukan le#ih cepat dan efisien,
sehingga
mengurangi cost
