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Learning Objectives
Define and understand the basic functions of the HR management
and payroll processes.
Describe the relationship between the HR management and payroll
processes and their environment.
Comprehend the relationship between the HR management and
payroll processes and management decision making.
Depict the logical and physical elements of the HR management
and payroll processes.
Describe some of the technology used to implement the HR
management and payroll processes.
Prepare a control matrix for a typical payroll process, including
explanation of how business process control plans can accomplish
payroll operations and information control goals.
2
Duties of
HR
Managers
Duties of
HR
Managers
(contd.)
HR manuals
Helpful hints
Retirement information
Personal profile
Forms and changes
Important links
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Payroll
Process
Context
Diagram
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Payroll Fraud
Types of payroll frauds:
Ghost employees (former or non-existent
employees who are issued paychecks).
Falsified hours and salary (overstated hours
worked or base salary amount).
Commission schemes (overstated sales or
commission rates).
False workers comp claims (faking injury to
receive compensation).
24
Reimbursement Fraud
Reimbursement for employee business
expenses often are done through the
payroll system. Fraudulent activities
include:
Claiming personal expenses as business
Altering receipts to increase expenses
Submitting false receipts
Submitting the same expense multiple times
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Payroll
Process
Control
Matrix
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