{"id":1849,"date":"2014-09-25T17:43:08","date_gmt":"2014-09-25T17:43:08","guid":{"rendered":"https:\/\/www.peeriosity.com\/shared-services\/articles\/?p=1849"},"modified":"2022-08-05T13:46:03","modified_gmt":"2022-08-05T13:46:03","slug":"creating-an-effective-payroll-audit-program","status":"publish","type":"post","link":"https:\/\/www.peeriosity.com\/shared-services\/articles\/2014\/09\/creating-an-effective-payroll-audit-program\/","title":{"rendered":"Creating an Effective HR Shared Services Audit Program"},"content":{"rendered":"<p><span style=\"font-size: medium;\">Payroll is a process that touches every employee multiple times a year, with a distribution of funds that make it one of the largest expense categories for any business.\u00a0 The Payroll audit process, while an important control mechanism, needs to be efficient and effective, without negatively impacting the end goals of accurate and timely payrolls and a positive employee experience.<\/span><\/p>\n<p><span style=\"font-size: medium;\"><a href=\"https:\/\/www.peeriosity.com\/shared-services\/articles\/category\/hr_shared_services\/\">Peeriosity\u2019s Payroll research area<\/a> recently hosted a Peercast<sup>TM<\/sup> discussion that featured a large <a href=\"https:\/\/www.peeriosity.com\/shared-services\/articles\/2020\/06\/using-adp-to-outsource-payroll-globally\/\">global company that outsources much of its Payroll operations to various third parties<\/a>, while retaining overall ownership for the Payroll process <a href=\"https:\/\/www.investopedia.com\/terms\/i\/in-house.asp\" target=\"_blank\" rel=\"noopener\">in-house<\/a>, including the design and administration of the Payroll audit program.<\/span><\/p>\n<p><span style=\"font-size: medium;\">Categories of Payroll Controls discussed on the Peercast included:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: medium;\">User Access and Segregation of Duties<\/span><\/li>\n<li><span style=\"font-size: medium;\">Variance Analysis and Reconciliations<\/span><\/li>\n<li><span style=\"font-size: medium;\">Privacy and Security Controls<\/span><\/li>\n<li><span style=\"font-size: medium;\">Business Partner Approvals<\/span><\/li>\n<li><span style=\"font-size: medium;\">Exception Analysis<\/span><\/li>\n<li><span style=\"font-size: medium;\">Fraud Risk Controls<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: medium;\">For the Payroll Audit Program, the transactional review has been transferred to the third parties to review items keyed by the Payroll team, conduct fraud, exception, and tax identification number audits, and audits of time and attendance exceptions.\u00a0 Over time, they have transitioned to a 25% sampling for some processes, with an increased reliance on specialized reports designed to identify process exceptions.<\/span><\/p>\n<p><span style=\"font-size: medium;\">A key lesson learned when redesigning the Payroll Audit program to integrate smoothly with global locations and third-party vendors was the need for business partner validation and approval to ensure accurate payroll processing.\u00a0 For each business to validate payroll results against source data and provide required approvals, there needed to be clearly defined roles and responsibilities that were agreed to with each business partner.\u00a0 To accomplish this, working sessions were held with each business partner that included a discussion of the payroll process and current controls in place, with a discussion of potential gaps.\u00a0 Once there was a clear understanding of the process, there could be greater reliance on the independent review by the business partner prior to their approval and signoff.<\/span><\/p>\n<p><span style=\"font-size: medium;\">In addition, formal reviews are scheduled twice a year with each business partner to ensure continued understanding of requirements and with the opportunity to discuss the process to ensure a high level of collaboration and responsiveness by the Payroll team.<\/span><\/p>\n<p><span style=\"font-size: medium;\">An iPolling<sup>TM <\/sup>question asked about the trend at member companies over the last several years in terms of the time and resources that are devoted to the Payroll audit process.\u00a0 The results were slightly weighted toward companies that had seen a slight or significant increase in resource requirements.\u00a0 Here are the details:<\/span><\/p>\n<p><img loading=\"lazy\" class=\"alignnone\" src=\"data:image\/png;base64,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\" alt=\"general trend of the company over the years in terms of resources allocated to Payroll Audit Program ipolling\" width=\"576\" height=\"396\" \/><\/p>\n<p><span style=\"font-size: medium;\">The follow\u2013up polling question asked about the most significant opportunities that existed to improve the efficiency and effectiveness of the Payroll audit process.\u00a0 Here the results were clear, with 44% indicating the greatest opportunity was to improve technology and related systems tools and reporting capabilities.\u00a0 An additional 22% identified the need for more resources to support better utilization of audit findings to make process improvements to eliminate the source of deficiencies, and 17% cited the need for overall improvements to the operational audit process.<\/span><\/p>\n<p><img loading=\"lazy\" class=\"alignnone\" 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alt=\"most significant opportunities in Payroll Audit Program ipolling peeriosity\" width=\"588\" height=\"422\" \/><\/p>\n<p><span style=\"font-size: medium;\">Below are several of the comments from iPolling participants:<\/span><\/p>\n<ul>\n<li><em><span style=\"font-size: medium;\">We have just gone through an audit from our corporate audit team. It was tough, but we came out well.<\/span><\/em><\/li>\n<\/ul>\n<ul>\n<li><em><span style=\"font-size: medium;\">Corporate maintains this process, with very little exposure to our Payroll team.<\/span><\/em><\/li>\n<\/ul>\n<ul>\n<li><em><span style=\"font-size: medium;\">It is an ongoing effort to evaluate current audits and implement more effective audits.<\/span><\/em><\/li>\n<\/ul>\n<ul>\n<li><em><span style=\"font-size: medium;\">We do not always get the IT support that is needed for the audits. We would benefit from an upgrade to our reporting tools to reduce our reliance on IT.<\/span><\/em><\/li>\n<\/ul>\n<ul>\n<li><em><span style=\"font-size: medium;\">I believe there are opportunities for the coordination of efforts between the <a href=\"https:\/\/www.peeriosity.com\/shared-services\/articles\/2013\/08\/utilizing-dedicated-internal-audit-resources-for-shared-services\/\">internal and external auditors<\/a>. I realize the need for independence and that they report to different stakeholders; however, there are definitely efficiencies to be gained by greater coordination.\u00a0 Improved coordination will also reduce disruptions on the Payroll teams.<\/span><\/em><\/li>\n<\/ul>\n<ul>\n<li><em><span style=\"font-size: medium;\">Although our time and resources have somewhat increased, we are looking to create efficiencies in our audit process.<\/span><\/em><\/li>\n<\/ul>\n<p><span style=\"font-size: medium;\">When was the last time your company reviewed your Payroll audit process?\u00a0 Are you working closely with your business partners to ensure they have the knowledge and training they need to complete an independent validation and approval of Payroll results?<\/span><\/p>\n<p><span style=\"font-size: medium;\">Who are <em>your<\/em> peers and how are you collaborating with them?<\/span><\/p>\n<div>\n<p><span style=\"font-size: medium;\">________________________________________________________________________<\/span><\/p>\n<\/div>\n<p><span style=\"font-size: medium;\">\u201cPeercasts<sup>TM<\/sup>\u201d are private, professionally facilitated webcasts that feature leading member company experiences on specific topics as a catalyst for broader discussion.\u00a0 Access is available exclusively to Peeriosity member company employees, with consultants or vendors prohibited from attending or accessing discussion content.\u00a0 Members can see who is registered to attend in advance, with discussion recordings, supporting polls, and presentation materials online and available whenever convenient for the member.\u00a0 Using Peeriosity\u2019s integrated email system, Peer Mail<sup>TM<\/sup>, attendees can easily communicate at any time with other attending peers by selecting them from the list of registered attendees.<\/span><\/p>\n<p><span style=\"font-size: medium;\"><sup>\u00a0<\/sup>\u201ciPolling<sup>TM<\/sup>\u201d is available exclusively to Peeriosity member company employees, with consultants or vendors prohibited from participating or accessing content. Members have full visibility of all respondents and their comments. Using Peeriosity\u2019s integrated email system, Peer Mail<sup>TM<\/sup>, members can easily communicate at any time with others who participated in iPolling.<\/span><\/p>\n<div>\n<p><span style=\"font-size: medium;\">Peeriosity members are invited to log into <a href=\"http:\/\/www.peeriosity.com\/shared-services\/\">www.peeriosity.com<\/a> to join the discussion and connect with Peers.\u00a0\u00a0 Membership is for practitioners only, with no consultants or vendors permitted.\u00a0 To learn more about Peeriosity, <a href=\"https:\/\/www.peeriosity.com\/shared-services\/\">click here<\/a>.<\/span><\/p>\n<\/div>\n<p><span class='st_linkedin_large' st_title='Creating an Effective HR Shared Services Audit Program' st_url='https%3A%2F%2Fwww.peeriosity.com%2Fshared-services%2Farticles%2F2014%2F09%2Fcreating-an-effective-payroll-audit-program%2F' displayText='linkedin'><\/span><span class='st_twitter_large' st_title='Creating an Effective HR Shared Services Audit Program' st_url='https%3A%2F%2Fwww.peeriosity.com%2Fshared-services%2Farticles%2F2014%2F09%2Fcreating-an-effective-payroll-audit-program%2F' displayText='twitter'><\/span><span class='st_email_large' st_title='Creating an Effective HR Shared Services Audit Program' st_url='https%3A%2F%2Fwww.peeriosity.com%2Fshared-services%2Farticles%2F2014%2F09%2Fcreating-an-effective-payroll-audit-program%2F' displayText='email'><\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Payroll is a process that touches every employee multiple times a year, with a distribution of funds that make it one of the largest expense categories for any business.\u00a0 The Payroll audit process, while an important control mechanism, needs to be efficient and effective, without negatively impacting the end goals of accurate and timely payrolls [&hellip;]<\/p>\n<p><span class='st_linkedin_large' st_title='Creating an Effective HR Shared Services Audit Program' st_url='https%3A%2F%2Fwww.peeriosity.com%2Fshared-services%2Farticles%2F2014%2F09%2Fcreating-an-effective-payroll-audit-program%2F' displayText='linkedin'><\/span><span class='st_twitter_large' st_title='Creating an Effective HR Shared Services Audit Program' st_url='https%3A%2F%2Fwww.peeriosity.com%2Fshared-services%2Farticles%2F2014%2F09%2Fcreating-an-effective-payroll-audit-program%2F' displayText='twitter'><\/span><span class='st_email_large' st_title='Creating an Effective HR Shared Services Audit Program' st_url='https%3A%2F%2Fwww.peeriosity.com%2Fshared-services%2Farticles%2F2014%2F09%2Fcreating-an-effective-payroll-audit-program%2F' displayText='email'><\/span><\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[7],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v19.2 (Yoast SEO v19.13) - 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