Application Controls, a Case Study

A. 1. Main Inputs and Data to the system are:

* Clock Cards Payroll number
Department
Week Number
Name
Hours worked
Salary

* Timesheets Payroll Number
Department
Week Number
Name
Holiday Hours
Overtime Hours
Hours Worked
Rate per hour
Salary

* Variance Returns Department
Period (Month/Week number)
Budgeted Salary to be paid (weekly/monthly)
Actual Salary Paid (weekly/monthly)
Variance

* Commission Rates Payroll Number
Department
Name
Sales
Rate (%)
Commission Pay

* Batch Header Records Batch Number
Batch Type
Batch Date
Batch Description
Batch Count
Batch Amount

* Productivity Report Department
Period
Budget Cost/Forecasted Sales
Actual Cost/Sales
Efficiency Rate

2. Batching of data input and batch fields

* Clock Cards Batch <50
Batch Header showing Job Code Input Type Code Week Number Total Number of Records Total Hours worked

* Timesheets Batch<50
Batch Header showing Job Code Input Type Code Job Description Week number Total Number of Records Total Number of Hours worked Total Amount Paid

* Commission Rates Batch <50
Batch Header showing Job code Input Type Code Job Description Period Number Total Number of Records Total Sales Total Commission Pay 3. Validation of data at the data preparation stage * Clock cards Payroll number check digit
Week number range (1-53)
Hours worked range checked
Record format check
Record completeness check

* Timesheets Payroll number check
Week number range (1-55)
Hours worked check (including OT and Holiday)
Record format check
Record completeness check
Hourly rate update check

* Commission Rates Payroll number check
Sales for the period check
Commission rate update check
Record format check
Record completeness check

* Batch Posting/input Batch Total record check Batch Total amount