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各位小伙伴注意了,备考已经进入了关键期,现在状态如何啊,今天帮考网为大家分享2020年ACCA考试审计与认证业务(基础)精选考点(8),一起来看看吧。
1. COMMON PAYROLL FRAUDS
Even companies that appear to have good internal controls can suffer from instances of fraud. The most common payroll frauds include:
a) The inclusion of fictitious (ghost) employees on the payroll
b) Deliberate timing errors
c) Requesting a cheese for net wages in excess of the required amount.
d) Payment of unauthorized/invalid overtime
2. AUDIT WORK ON WAGES
Most of the audit work on the wages system should be performed during the interim audit but some substantive procedures to confirm payroll costs and wage accruals should normally form part of the final audit.
Interim audit work on wages should involve the normal stages of recording, evaluating and testing internal controls.
3. WAGES CONTROL OBJECTIVES
Typical control objectives for wages include the following:
a) To ensure that employees are only paid for work done.
b) To ensure that wages are only paid to valid employees.
c) To ensure that all wages are authorized
d) To ensure that wages are paid at the correct rates of pay
e) To ensure that wages are correctly calculated.
f) To ensure all wages transactions are correctly recorded in the books of account.
g) To ensure that all payroll deductions are paid over to appropriate third parties (for example, tax authorities)
4. EVALUATION OF THE INTERNAL CONTROL SYSTEM
The evaluation should be performed by considering if controls exist to ensure specified control objectives are met.
Auditors often complete questionnaires to assist in system evaluation. Internal Control Questionnaires (ICQs) ask specific questions about controls relevant to each control objective. The alternative is an Internal Control Evaluation Questionnaire (ICEQs), sometimes referred to as key or control questions, which focus on risks rather than objectives. They cover the same areas as control objectives and typical examples include:
a) Can employees be paid for work not done?
b) Can wages be paid to fictitious employees?
c) Can unauthorized wages be paid?
d) Can errors occur in wage calculations?
e) Can wage costs be incorrectly recorded?
5. STAGES IN A WAGES SYSTEM
Five stages are shown below and typical controls identified are linked to relevant control objectives.
(i) Setting up master file data
(ii) Recording wages due
(iii) Calculation of wages
(iv) Payment of wages
(v) Accounting for wage costs and deductions
以上就是帮考网带给大家的全部内容,相信小伙伴们都了解清楚。预祝大家在ACCA考试中取得满意的成绩,如果想要了解更多关于ACCA考试的资讯,敬请关注帮考网!
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