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HR / Payroll Cycle. ATG 383 - Spring 2002. Overview. Operation of Payroll System Risks and Controls for Payroll System Accounting for Human Resources. Simplified Payroll System. Payroll Inputs for Process 1.0. Employees Various agencies HRM

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hr payroll cycle

HR / Payroll Cycle

ATG 383 - Spring 2002

overview
Overview
  • Operation of Payroll System
  • Risks and Controls for Payroll System
  • Accounting for Human Resources
payroll inputs for process 1 0
Payroll Inputs for Process 1.0
  • Employees
  • Various agencies
  • HRM
    • Why are some payroll related functions located in HRM department?
payroll inputs for process 2 0
Payroll Inputs for Process 2.0
  • Revenue Cycle
  • Various Departments or Employees
    • Who is responsible for reviewing and editing payroll input?
payroll outputs for process 4 0
Payroll Outputs for Process 4.0
  • Bank
    • Special Payroll Account
  • Employees
    • How to disburse funds?
  • G.L. System
payroll outputs for process 5 0
Payroll Outputs for Process 5.0
  • G.L. System
  • Various Agencies
not shown on dfd still part of payroll process
Not shown on DFD – Still part of payroll process
  • Answer inquiries about payroll
  • Issue reports on payroll activities
    • Internal use: management and cost accounting
    • External use: employees and government
  • Independent reconciliation of payroll account.
threats primarily addressed by hrm
Threats Primarily Addressed by HRM
  • Hiring unqualified employees
  • Violation of employment law
  • Inappropriate incentive compensation
threats the payroll system can address
Threats the Payroll System Can Address
  • Unauthorized changes to payroll master file
  • Inaccurate time data
    • What if employee X clocks in for employee Y?
threats the payroll system can address12
Threats the Payroll System Can Address
  • Inaccurate payroll processing
  • Theft or fraudulent distribution of paychecks
threats the payroll system can address13
Threats the Payroll System Can Address
  • Loss or unauthorized disclosure of data
outsourcing payroll processing
Outsourcing Payroll Processing
  • Many companies use an outside service bureau for payroll
    • Benefits?
    • Risks?
example of hrm system source http www harmony solutions com au overview2 htm
Example of HRM SystemSource: http://www.harmony-solutions.com.au/overview2.htm
core hrm system
Core HRM System
  • Biographical data
    • Name, address, employee id.
    • Service history.
    • Competencies.
  • Establishment (Position) Data
    • Position title.
    • Requirements.
    • Position occupancy
    • History
recruitment module
Recruitment Module
  • Administer advertising of vacant positions
  • Generate advices to applicants
  • Archive unsuccessful applicant records
  • Administer EEO incident claims
competency management
Competency Management
  • Assemble and analyze corporate training needs
  • Identify corporate and individuals' skills deficits
  • Match competencies to position, project, and workforce requirements
  • Identify training strategies which impact on employee performance
performance appraisal
Performance Appraisal
  • Administer employee performance plans and appraisals
  • Ensure that performance appraisals and plans are conducted on schedule
  • Record performance assessments and decisions concerning employee performance
  • Record employee comments concerning their performance assessments