SEMESTER I SESI 2018/2019

EPPA3043
SISTEM MAKLUMAT PERAKAUNAN DAN KAWALAN
TUGASAN PELAJAR
Tutorial Kitaran Gaji

dan
NAMA & NO. MATRIK:

NAMA Permintaan NO.KAD NO.MATRIK

PENGENALAN

IZZAD FAIZ BIN HASSAN 981016-06-5433 A163282

NAMA PENSYARAH Prof. Madya Dr. AINI BINTI AMAN

TANDATANGAN PENSYARAH

TARIKH SERAHAN 3 Disember 2018

1. Identify and describe at least three weaknesses in Arlington Industries’ payroll
process.
Three weaknesses in Arlington Industries’ payroll proses are:
The checks are stored in a box next to the printer for easy access
The weakness in Arlington Industries’ payroll proses the checks are stored in a box next to
the printer for easy access. This is a mistake for Alington Industries because the checks might be
stolen or will be damage easily. So, for the safe keeping put the checks into a safe box and lock
it in a secure room. This is to prevent any risk that could happen to the documents.

Payroll department that pays to the employee

The weakness in Arlington Industries’ payroll proses the checks are Payroll department
that pays to the employee. According to the standard of the procedure, the payment to employee
is made by the company treasurer. Arlington Industries is a risk. This is because, the payroll
department might use this insecurity to benefit them by overpay or underpay the employee.

The payroll master file is backed up weekly

The weakness in Arlington Industries’ payroll proses the checks are the payroll master file
is backed up weekly. This a waste of resource. The payroll transaction is ones a month. So,
company can save up the resources by only back up the payroll master file monthly.
2. Identify and describe at least two different areas in Arlington’s payroll processing
system where controls are satisfactory.

Two different areas in Arlington’s payroll processing system where controls are satisfactory are:

Arlington have monthly payroll tax updates, which are used to modify the tax rates.

The different areas in Arlington’s payroll processing system where controls are satisfactory
are Arlington have monthly payroll tax updates, which are used to modify the tax rates. This is
great for the company. This is because the company will be up to date with the current tax. This
will save up some work for the accounting department because there no need for adjustment for
this transaction.