Payroll tests
| Step | Audit procedure or test | How? | Shockwave |
| Analysis |
| 1 | Summarize and stratify salaries by department/grade etc | How? | Short Movie |
| 2 | Analyze costs for special pay, overtime, premiums, etc | How? | Short Movie |
| 3 | Summarize payroll distribution for reconciliation to general ledger | How? | Short Movie |
| 4 | Summarize and compare costs for special pay, overtime, premium, etc | How? | Short Movie |
| Calculations |
| 5 | Total gross pay, net pay, deductions and any other value fields | How? | Short Movie |
| 6 | Check calculation of gross pay | How? | Short Movie |
| 7 | Check calculation of net pay | How? | Short Movie |
| 8 | Foot the transaction file, and classify the total by debit, credit and zero balances. | How? | Short Movie |
| Exception Tests |
| 9 | Extract all payroll checks where the gross amount exceeds set amount | How? | Short Movie |
| 10 | Check for unusual situation - same last name, same first name, same city, different social security number | How? | Short Movie |
| 11 | Tax rates | How? | Short Movie |
| 12 | Pay/grade comparison | How? | Short Movie |
| 13 | Hours worked | How? | Short Movie |
| 14 | Overtime claimed | How? | Short Movie |
| 15 | Sickness taken | How? | Short Movie |
| 16 | Holiday taken | How? | Short Movie |
| 17 | Date of birth (over 16, under 65) | How? | Short Movie |
| 18 | Identify bonuses and other allowances | How? | Short Movie |
| 19 | Report activity on records for new or terminated employees | How? | Short Movie |
| 20 |
Identify any records with missing information (Social Security number, date of birth, tax code, employee number etc) |
How? | Short Movie |
| 21 | Check that Social Security Numbers are of valid format and contain possible values | How? | Short Movie |
| 22 | Test for payments made on a weekend or holiday | How? | Short Movie |
| Duplicates |
| 23 |
Duplicate employees (Bank deposit accounts, Social Security numbers, Employee numbers, addresses) on payroll file |
How? | Short Movie |
| 24 | Duplicate bank account details | How? | Short Movie |
| 25 | Duplicate names and date of birth | How? | Short Movie |
| Matching |
| 26 | Compare payroll registers at two points in time to identify new or terminated employees | How? | Short Movie |
| 27 | Compare employee numbers in payroll register with payroll master to check for "ghost" employees | How? | Short Movie |
| 28 | Compare time-card entries and pay to payroll and indicate variances | How? | Short Movie |
| 29 | Compare vendor addresses/phone numbers and employee addresses/phone numbers to identify conflict-of-interest (e.g. postcodes, phone numbers) | How? | Short Movie |
| Sampling |
| 30 | Select and evaluate attribute or variable samples for physical verification or amount testing | How? | Short Movie |
