| Audit Information | | | | | | | | | | | |
| Audit Title | Payroll | | | | | | | | | | |
| Audit Number | 1023 | | | | | | | | | | |
| Audit Period | Fiscal Year Ending 11-30-2008 | | | | | | | | | | |
| Data Source | Audit Step | Audit Objective | Cmd | Table | Where | Column | ColString | Parameter 1 | Parameter 2 | Scheme | Chart Title |
| c:\test\data\EWP.xls | 1 | Summarize payroll cost by employee | summary | Payroll$ | | Paid Amount | [emp no] | | 1 | | Salary payments at location ABC |
| c:\test\data\EWP.xls | 2 | Foot salary payment amounts, and classify the total by debit, credit and zero balances. | stat | Payroll$ | | Paid Amount | | | | fall | Salary payments at location ABC |
| c:\test\data\EWP.xls | 3 | Prepare a histogram of paid amounts, along with a percentile report | histo | Payroll$ | | Paid Amount | | | | spring | Histogram of paid amounts at location ABC |
| c:\test\data\EWP.xls | 4 | Prepare a box plot paid amounts, along with a percentile report | boxplot | Payroll$ | | Paid Amount | | | | fall | Salary payments at location ABC |
| c:\test\data\EWP.xls | 5 | Prepare a histogram of sick time, along with a percentile report. Only consider non-zero sick hours. | histo | Payroll$ | [sick hours] > 0 | Sick hours | | | | fall | Histogram of sick hours at location ABC |
| c:\test\data\EWP.xls | 6 | Prepare a box plot paid amounts, along with a percentile report. Only consider where there were sick hours. | boxplot | Payroll$ | [sick hours] > 1 | Paid Amount | | | | fall | Salary payments at location ABC |
| c:\test\data\EWP.xls | 7 | Prepare a histogram of vacation hours, along with a percentile report. Only consider non-zero vacation hours. | histo | Payroll$ | [vacation hours] > 0 | vacation hours | | | | fall | Histogram of vacation hours at location ABC |
| c:\test\data\EWP.xls | 8 | Prepare a box plot of vacation hours, along with a percentile report. Only consider non-zero vacation hours. | boxplot | Payroll$ | [vacation hours] > 1 | vacation hours | | | | fall | Box plot of vacation hours at location ABC |
| c:\test\data\EWP.xls | 9 | Stratify hours worked | stratify | Payroll$ | | Paid Amount | | 300 350 400 450 500 550 600 650 700 | | spring | Stratification of paid amounts at location ABC |
| c:\test\data\EWP.xls | 10 | Summarize payroll distribution by department | summary | Payroll$ | | paid amount | [dept no] | | | | |
| c:\test\data\EWP.xls | 11 | Prepare a schedule of approval times between midnight and 6 a.m. | extractwhere | Payroll$ | hour([review time]) between 0 and 6 | Paid Amount | | | | | Summary of Paid Amounts |
| c:\test\data\EWP.xls | 12 | Extract where hourly rate is negative | extractwhere | Payroll$ | [hourly rate] < 0 | | | | | | |
| c:\test\data\EWP.xls | 13 | Extract where weekly hours > 100 | extractwhere | Payroll$ | [hours worked] > 100 | | | | | | |
| c:\test\data\EWP.xls | 14 | Total gross pay | stat | Payroll$ | | gross pay | | | | summer | Total of Gross Pay |
| c:\test\data\EWP.xls | 15 | Check calculation of gross pay | calc | Payroll$ | abs(([gross pay] - ([hours worked] * [hourly rate]))) | | | | | | |
| Data Source | Audit Step | Audit Objective | Cmd | Table | Where | Column | ColString | Parameter 1 | Parameter 2 | Scheme | Chart Title |
| c:\test\data\EWP.xls | 16 | Check calculation of net pay | extractwhere | Payroll$ | abs(([gross pay] - ([hours worked] * [hourly rate]))) > 21 | | | | | | |
| c:\test\data\EWP.xls | 17 | Foot the transaction file of gross pay, and classify the total by debit, credit and zero balances. | stat | Payroll$ | | gross pay | | | | summer | Total of Gross Pay |
| c:\test\data\EWP.xls | 18 | Extract all payroll checks where the gross amount exceeds set amount | extractwhere | Payroll$ | [gross pay] > 5000 | | | | | | |
| c:\test\data\EWP.xls | 19 | Check for potential duplicate payments - same emp no, same check no, different gross pay | ssd | Payroll$ | | | [emp no], [check number], [gross pay] | | 3 | | |
| c:\test\data\EWP.xls | 20 | Check for approval times between midnight and 5 a.m. | extractwhere | Payroll$ | hour([review time]) between 3 and 6 | | | | | | |
| c:\test\data\EWP.xls | 21 | Prepare a schedule of the largest 20 paid amounts | topn | Payroll$ | | Paid Amount | | | | | |
| c:\test\data\EWP.xls | 22 | Hours worked | extractwhere | Payroll$ | [hours worked] > 40 | | | | | | |
| c:\test\data\EWP.xls | 23 | Sicktime claimed > 20 | extractwhere | Payroll$ | [sick hours] > 20 | | | | | | |
| c:\test\data\EWP.xls | 24 | Summarize by sick time | summary | Payroll$ | | Sick Hours | [emp no] | | 1 | | |
| c:\test\data\EWP.xls | 25 | Holiday taken > 40 | extractwhere | Payroll$ | [sick hours] > 40 | | | | | | |
| c:\test\data\EWP.xls | 26 | Date of birth (over 16, under 65) | extractwhere | Payroll$ | ([birth date] > #3-31-1992# or [birth date] < #3-31-1943#) and [dept no] = 12 | | | | | | |
| c:\test\data\EWP.xls | 27 | Check for negative hoyrs worked | extractwhere | Payroll$ | [hours worked] < 0 | | [date paid] | | | fall | Week day report for payrolls |
| c:\test\data\EWP.xls | 28 | Check for approval time between midnight and 6 a.m. | extractwhere | Payroll$ | hour([review time]) < 6 | | | | | | |
| c:\test\data\EWP.xls | 29 | Check for approval time between 8:00 p.m. and midnight. | extractwhere | Payroll$ | hour([review time]) > 20 | | | | | | |
| c:\test\data\EWP.xls | 30 | Test for payments made on a weekend or holiday | holidayreport | Payroll$ | | date paid | | | | summer | Pay dates on a holiday |
| c:\test\data\EWP.xls | 31 | Test for payments made on a weekend or holiday | wd | Payroll$ | | date paid | | 1000001 | mdy | | |
| c:\test\data\EWP.xls | 32 | same employee, same paid date, same check number | duplicates | Payroll$ | | | [emp no],[date paid], [check number] | | 3 | | |
| c:\test\data\EWP.xls | 33 | Same check number (department 12 only) | duplicates | Payroll$ | [dept no] = 12 | | [check number] | | 1 | | |
| c:\test\data\EWP.xls | 34 | Stratify hours worked | stratify | Payroll$ | | hours worked | | 0 5 10 20 30 40 50 60 70 80 | | Fall | Hours Worked for Department 10 |
| c:\test\data\EWP.xls | 35 | Stratify sick hours worked | stratify | Payroll$ | [sick hours] > 0 and [dept no] = 10 | sick hours | | 0 3 6 9 12 15 20 25 30 | | Spring | Vacation Hours for Department 10 |
| Data Source | Audit Step | Audit Objective | Cmd | Table | Where | Column | ColString | Parameter 1 | Parameter 2 | Scheme | Chart Title |
| c:\test\data\EWP.xls | 36 | Stratify hours worked | stratify | Payroll$ | [vacation hours] > 0 and [dept no] = 10 | vacation hours | | 2 5 10 20 30 40 50 60 70 80 | | Pink | Holiday Hours for Department 10 |
| c:\test\data\EWP.xls | 37 | Stratify vacation hours | stratify | Payroll$ | [holiday hours] > 1 and [dept no] = 10 | holiday hours | | 0 5 10 15 20 25 30 35 40 | | Yellow | Sick Hours for Department 10 |
| c:\test\data\EWP.xls | 38 | Age payments for the current fiscal year | age | Payroll$ | [date paid] between #1-1-2007# and #12-31-2007# | | [date paid],[paid amount] | 6/30/2007 | mdy | Fall | Ageing of Payroll amounts |
| c:\test\data\EWP.xls | 39 | Check for gaps in check number sequence | gap | Payroll$ | | | [Check Number] | | | | |
| c:\test\data\EWP.xls | 40 | Perform a stop and go variable sample for payroll totals (14 samples) | stopgov | Sample Variable$ | | | [sampled], [audited value] | | | Spring | Stop and Go Sampling 14 items |
| c:\test\data\EWP.xls | 41 | Perform a stop and go variable sample for payroll totals (21 samples) | stopgov | SV3$ | | | [sampled], [audited value] | | | Fall | Stop and Go Sampling 21 items |
| c:\test\data\EWP.xls | 42 | Perform a stop and go variable sample for payroll totals (30 samples) | stopgov | SV4$ | | | [sampled], [audited value] | | | Blue | Stop and Go Sampling 30 items |
| c:\test\data\EWP.xls | 43 | Perform a stop and go attribute sample for "signature" (sample size 19) | stopgoa | Sample Attribute$ | | | [sampled], [signature] | | | Spring | Stop and Go Sampling 19 items - Signature |
| c:\test\data\EWP.xls | 44 | Perform a stop and go attribute sample for "signature" (sample size 55) | stopgoa | SA3$ | | | [sampled], [signature] | | | Fall | Stop and Go Sampling 55 items - Signature |
| c:\test\data\EWP.xls | 45 | Perform a stop and go attribute sample for "signature" (sample size 120) | stopgoa | SA4$ | | | [sampled], [signature] | | | Blue | Stop and Go Sampling 120 items - Signature |
