How to Audit Payroll

1 Credits: Auditing


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How to Audit Payroll

Course Level
CPE Credits

1 Credits: Auditing

Course Description

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.

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Learning Objectives

Upon successful completion of this course, participants will be able to:

  • Recognize the situations in which a ghost employee is more likely to be created within a payroll system.
  • Specify the situations in which inherent risk is considered to be relatively high.
  • Identify the types of activities that can be considered substantive procedures.
  • Describe the different types of controls that a client may install for its payroll system.
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Course Specifics

Course ID
Revision Date
May 22, 2024

There are no prerequisites.

Advanced Preparation


Number of Pages

Compliance Information

NASBA Provider Number: 103220

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

Meet The Experts

Steven M. Bragg, CPA, is a full-time book and course author who has written more than 300 business books and courses. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast. Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and …