Thanks for your input kyyee and planoisdaudit. Our company is using Peoplesoft HR/Payroll software and honestly I am just learning the ins and outs of the software as the audit progresses. Shameful to say that our department wasn't involved during the implementation stage. It's only been less than 2 years when the company switched to Peoplesoft. When I asked the Payroll Manager for the payroll register, she emailed it to me but I noticed that the run date was on the date I requested for it. The actual payroll took place about a week ago. How can I be sure that the payroll register she gave me wasn't edited? She said they don't print out the payroll register anymore since it's about 500 pages long. If you have any experience with Peoplesoft I would really appreciate any pointers you can share. Thanks in advance.
I'm still not sure what your looking for, other than some sort of validation? You started with the question about a payroll audit program, but still fail to give industry and jurisdiction. Those things have a huge impact on payroll. Beleive me I know, I've been involved in both airlines and now education, which have some fairly unique payroll considerations.
As for the validity of a PeopleSoft report, you have to test it to determine that it is valid. Standards require that we validate data we get from others. I would select a reasonable number of transactions and perform two tests to validate: (1) I would obtain source documents for all pay earnings and withholdings and re-perform the pay and withholding calculations and (2) I would trace the sample through the payroll journal to the general ledger to validate that what you have is what was posted.
Dan Integrity can be defined as your moral soundness. A test for integrity - Do your actions match your words?
with regards to your question specifically, the report may very well have been generated and locked down when it was generated, and only the date of print shows. Go back to the system docs and determine whether there are any edits available to registers after the fact. The easiest way for overall review is do what Plano has suggested. Beyond that, you need to determine how pay is submitted, reviewed, approved and processed.
According to what you explained you need first to review the security feature over the payroll module, and you can ask the IT dept. to feed you back about any changes happened in the payroll data during previous period. You can also make a comparison in totals (by department) between current & previous month to identify any differences in earnings and ask the HR to give you the supporting documents for that. Anyway I’ll send you audit program for HR & Payroll, I hope it help you. I appreciate if you send me your feedback about this one and the others I sent it to improve it.
Amr Hassan (CIA, CFE, CFC, CICA)