Instructions
For each of the following activities, describe the risks and associated counterbalancing controls and technology that could be used to mitigate the risks in the context of the payroll/HR function.
Activity:
- Maintain and secure master payroll file/data
- Provide employee paychecks
- Provide filing of tax returns and other reports to government agencies
- Ensure effectiveness of operations (people and computers)
- Comply with requirements of payroll and tax laws and regulations
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