Global Learning for Operational Leaders
Introduction
Course overview
People costs are often the largest single expense in an organisation, and human resources and payroll processes carry significant risks of error, fraud, non-compliance and unfair treatment. Ghost employees, unauthorised pay changes, incorrect allowances, poor leaver controls and weak data protection are recurring findings in audits across all sectors.
This Auditing Human Resources and Payroll training course equips auditors to plan and perform effective, risk-based reviews of the full employee life cycle. Participants learn how to audit recruitment, onboarding, payroll calculation, allowances and overtime, leave and absence, performance and reward, and termination, as well as compliance with employment and tax obligations.
The course places strong emphasis on data analytics, showing how to use payroll and HR data to identify anomalies, test controls and focus audit effort where the risk is greatest.