The primary objective was to provide assurance over the accuracy of regular and supplementary payments. In light of account age infotech plans to implement software, a secondary audit objective was included to evaluate the payroll administration controls in place prior to the implementation of software.
The survey scope included regular and supplementary payments for fiscal years, as well as the management control framework in place to support the accuracy of payments, salary management and reporting. The survey also entailed an analysis of systems involved in the payroll administration process, including the integration between payroll processes and systems.
The survey was conducted on the random sample technique in three distinct phases: planning, executing and reporting.
The survey was structured to include a review of previous surveys, documentation reviews, interviews, and testing. Data analytics were used as part of testing to examine a large volume of pay transactions to identify patterns and anomalies.
Findings and conclusions
Given the significance of the survey, we cannot provide assurance over the accuracy of regular and supplementary salary payments for the period under audit. In particular, we noted the following:
• Lack of a consistent pay administration process across the Department
• Significant payroll control variances and gaps in all regions visited
• High exception rates for regular and supplementary payments tested
• Significant deviations from policy with respect to extra duty (overtime) pay transactions
• A lack of PeopleSoft system and process readiness, including a lack of documented workflows, training, data governance, access restrictions and preventive system controls
• Insufficient project communication and collaboration across business units
• Among 100% employees 90 % of the employees are satisfied with the software system helps for future... [continues]
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