OBJECTIVE 1

Master file needs to be reviewed for actual employees as well as their time sheets to
check whether accurate and sufficient data were recorded. In addition, the IT
system of the payroll department must be updated to an application whereas it will
automatically records data of employees. Satisfying the use of advance technology.
As a result of the test, since the files and data of employees has already been
updated, therefore, we assume that the payroll is sync to the accurate data as well.
Calculations of quantitative information are also assumed to be properly monitored
because of the IT systems update.
OBJECTIVE 2
Controls within the department needs to be observed if proper controls set forth by
the company is followed. Review of the payroll with its supporting documents to
check whether data inputs were right especially in the master file of the employees
where their addresses are stated.
Since the review of the recent payroll has impacted the department, it is already
updated thus the payments recognized are for actual employees only. How did we
know? Because we have also check the employees addresses whether they really
exist.
OBJECTIVE 3
Changes must be communicated immediately to the IT department so that the
payroll is always up to date and payment will be made timely.
Delay of communication between the IT department and the payroll department has
been eliminated. Moreover, in connection to the newly update system of the IT
department, timely records has been implemented.
OBJECTIVE 4
Review reports of employee termination and provisions for employee benefits to
see whether proper compliance with the rules and regulations of the company has
been met.
The testing will result to effective payroll if it follows the right conduct of the
company. It will also result to reliability since the process that the company wants
to implement has been implemented. Data will also be free from error because the
testing of compliance has been done.