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Accra-Ghana
T:+233. 21. 786093 F: +233.21.782615
Email: info@softtribe.com
Website: www.softtribe.com
Dear Sir,
Re: IPPD Major Risks
seems an appropriate
in the
Given the major issues we observed during the execution of this task, we think it only fair to bring
our decades of local industry experience in payroll computerization
to the table.
required
and well-known.
documentation.
as it is essential
operations
of AKATUA!
IPPD3.
Additionally,
in the
future.
The detailed Issues to do with IPPD2 data handed to IPPD3 team are as follows:
1)
In the
event
accountable.
that
fraudulent
data is entered
into
the
system,
nobody
can be held
. Hypotheticall,!,
if it was shown that, in the IPPD2 system, certain staff were being promoted
before the pavroll run, paid accordingly to their new, higher grade, and then brought back to
their true grade after the payroll run; all this could happen without
the responsible
a hope
Directors:
Herman
Chinery-Hesse,
Tetteh
Antonio,
of eve, catching
/f.:....=~----,---
./
Essentially,
originated
from
the
computer
therefore,
no staff member
system,
there
can be indicted
would
be no way to pinpoint
The guilty
the
to have
culprit
and'
be
Original amounts
b)
c)
Additionally,
Calculation
Staff deleted
trail within
the
over time.
problems
4)
fully.
loans payments
records destroyed
3)
a)
and re-inserted
the
IPPD3 team's
in having to recalculate
without
first
not getting
back pay
any documented
justification
or audit
This is a complete
violation
of fundamental
Sometimes
the amount
very strong
indicator
of system malfunction
or the presence
of fraudulent
activities
and should
Some employees
active
on the
automatic
This should
system
flagging
in the payroll
"on Contract."
They are
the system
mechanism:
facilities
as those employees
may
We observed
strange
invalid
characters
in employee
codes handed
to us.
These
reporting
normally
and could
misassignments
between
We observed
duplication
This is a serious
workers.
relevant
employment
agencies.
in
For
ad-hoc programs
and validation
of employees.
reporting.
protocols.
Some employees
organizational
existed
multiple
times
in the data.
of ghost
10) We observed
by their
grades.
organizations
In some
cases staff
salaries.
had been
grades
that
did not
exist, in the
un-denominated
This could
in a payroll system.
both re-denominated
and
amounts.
cause
an accounting
processing
If however
different
programs
These differences
assigned
mathematical
disaster
assuming
the
problem,
since there
can be no consistency,
same
program
is
predictability,
fidelity
or
12) We observed
This resulted
13) We observed
delays as we matched
that active staff that were on the payroll but were not being paid.
It is more likely these individuals were left on the system after termination
but this issue may
provide opportunity
for fraud as an unscrupled user can reactivate payment which results in
new ghost names.
practice,
In conclusion,
dictates
made.
CAGD.
Given the obvious weaknesses
encountered
while
complications
migrating
caused
in processing
by the
above
discrepancies
it important
especially
difficulties
considering
the
above
list
the
is not
exhaustive.
If these issues are not tackled,
be created
by the significantly
different
payroll
output. numbers
may
that
may emerge.
We would like to urge CAGD to immediately
from IPPD2 to eliminate
Additionally,
approximately
issues.
it
is our
the potential
opinion
that
used
to
process
should
wages
and
not be saddled
salaries
totalling
/)F
/'
"
As always, we want
support
an efficient
Furthermore,
Minister-
MOFEP
- MOFEP
- MOFEP
Deputy Controller
& Accountant-General
(F&A)
Deputy Controller
& Accountant-General
(FMS)
to provide
to
payroll system.
commitment
if required.
observations
and to provide