Project Audit Payroll and HR
"A. Document key aspects and control points of the timekeeping, payroll, and human resources functions, based on management inquiry and review of payroll and human resources practices, project procedures, and prime contract requirements (client pre-approval of overtime, new hire approvals, background checks, etc.). Specifically address:
- The use of independent and dual sources of time worked for pay purposes (e.g., foremen timecards and electronic field timekeeping). Also document the reconciliation process of the two sources of time.
- The process used to capture and report absentees/late arrivals/early quits. Are timekeeping gates locked except for during shift changes?
- The payroll/HR and timekeeping systems utilized.
- User access to the payroll and HR systems.
- Hiring and termination processes including required client approvals and project approvals. Also, document controls in place to prevent the hiring of foreign government officials.
- Controls over pay rate changes, bank payment details, overtime eligibility, etc.
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