Course Overview

Human Resources & Payroll Audits
This module provides a comprehensive understanding of Human Resource and Payroll
functions from an audit and control perspective. It focuses on ensuring compliance,

strengthening governance, and maintaining accuracy in employee-related processes
and payroll operations.
Key areas covered include:
● Manpower Planning & Budgeting
Evaluation of workforce planning, headcount budgeting, and alignment with
organizational needs.
● Recruitment & Selection
Review of hiring processes, selection criteria, and controls ensuring fair and
transparent recruitment.
● Employee Onboarding & Records Management
Assessment of onboarding procedures and accuracy, completeness, and
security of employee records.
● Job Roles, Grades & Organizational Structure
Review of job classifications, grading systems, and organizational hierarchy
controls.
● Compensation & Benefits Administration
Evaluation of salary structures, benefits design, and approval mechanisms.
● Time, Attendance & Leave Management
Assessment of attendance systems, leave tracking, and controls over working
hours data.
● Performance Management
Review of appraisal systems, KPIs, and performance evaluation controls.
● Training & Development
Evaluation of training programs, skill development initiatives, and tracking
effectiveness.
● Employee Relations & Discipline
Assessment of grievance handling, disciplinary actions, and HR policy
compliance.
● Separation & Exit Management
Review of resignation, termination processes, clearance procedures, and final
settlements.
● Payroll Master Data Management
Control over employee payroll data accuracy, updates, and authorization
processes.
● Payroll Processing
Evaluation of salary calculation accuracy, processing timelines, and validation
controls.
● Statutory Deductions & Compliance

Review of legal deductions, tax compliance, and adherence to labor laws and
regulations.
● Payroll Review & Approval
Assessment of payroll review mechanisms, approval hierarchies, and control
checks.
● Salary Disbursement
Evaluation of payment processes, bank transfers, and disbursement controls.
● Payroll Accounting & Reconciliation
Review of payroll postings, ledger accuracy, and reconciliation with financial
records.
● HRMS / Payroll System Access & IT Controls
Assessment of system security, user access rights, and IT controls within HR
and payroll systems.