Confirm that passwords are unique to operators and regularly changed. To ensure that employees on the payroll are valid and that leavers do not remain on the payroll. That records are promptly and correctly updated. Select a sample of leavers from Personnel records. Review the payroll records to ensure that payments have been cancelled.
Sample check calculations to ensure the correct Gross salary payments have been made.
Ensure that a check of the calculations has been performed. Confirm that cheques have been raised and have been sent directly to the employee. Investigate any anomalies. To ensure that any additions to the basic pay are authorised and correctly calculated. That timesheets are complete and authorised.