Course Description
Course publication/revision date: This course was updated on 4/28/2025.
This course clarifies for the auditor every action needed to audit payroll. It describes the characteristics of payroll from an auditing perspective, and then goes on to describe the steps required to audit every aspect of payroll. Background information about ghost employees and the capitalization of payroll costs are also included, as well as descriptions of the controls that clients typically integrate into their payroll systems.
