Auditing and Governance Risk and Compliance

Auditing Payroll

Payroll is a large cost and a common target for fraud such as ghost employees and unauthorised pay changes. This course covers payroll auditing: payroll risks and controls, employee master data, pay calculations, overtime and allowances, statutory deductions, payments, reconciliations and payroll analytics.

5 days Classroom or live online English

Smart Horizon Certified - Global Leadership Consultants

Take the course details with you.

Download the full standard outline: why attend, methodology, objectives, audience, competencies, the daily outline and current plans.

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Why attend

From knowledge to real-world impact.

Payroll fraud and errors can continue unnoticed for years. You will learn effective tests to detect them.

Workplace challenges

Professional Problems This Course Is Designed to Solve

The programme explores practical approaches to the following challenges. Results depend on how the learning is applied in your organisation.

Difficulty translating subject knowledge into practical workplace decisions.
Inconsistent approaches to the activities covered in the course outline.
Lack of a structured plan for applying and reviewing new skills.

Course methodology

How you will learn.

Analytics exercises on payroll data, control testing, case studies of payroll fraud and reporting practice.

Course objectives

What you'll take away.

By the end of this course, participants will be able to:

Identify payroll risks and key controls
Test employee master data changes
Verify pay calculations and allowances
Audit overtime and variable pay
Review deductions, payments and reconciliations
Apply analytics to detect payroll fraud

Target audience

Who should attend.

This course is suitable for:

Internal auditors
Payroll managers
HR compliance staff
Finance controllers
Fraud examiners

Target competencies

Capabilities you will build.

Participants will develop competencies in:

Payroll risk assessment
Master data testing
Calculation verification
Analytics
Fraud detection

Course outline

Your learning journey.

A focused, practical outline with time to explore, apply and reflect.

Day 1Payroll Risks

09:00–10:08Payroll process
10:08–11:00Fraud schemes
11:00–11:30Coffee break
11:30–11:45Fraud schemes (continued)
11:45–12:53Controls
12:53–14:00Case study

Day 2Master Data

09:00–10:08Starters and leavers
10:08–11:00Pay changes
11:00–11:30Coffee break
11:30–11:45Pay changes (continued)
11:45–12:53Bank details
12:53–14:00Exercise

Day 3Calculations

09:00–10:08Pay elements
10:08–11:00Overtime and allowances
11:00–11:30Coffee break
11:30–11:45Overtime and allowances (continued)
11:45–12:53Deductions
12:53–14:00Workshop

Day 4Payments and Reconciliation

09:00–10:08Payment controls
10:08–11:00Reconciliations
11:00–11:30Coffee break
11:30–11:45Reconciliations (continued)
11:45–12:53Approvals
12:53–14:00Exercise

Day 5Analytics

09:00–10:08Ghost employee tests
10:08–11:00Duplicates and anomalies
11:00–11:30Coffee break
11:30–11:45Duplicates and anomalies (continued)
11:45–12:53Reporting
12:53–14:00Action plan

The timings provided are estimates and may vary depending on the number of participants and the discussions taking place during the sessions. They are indicative only and do not constitute a binding commitment.

Dates & venues

Find a session that works for you.

Confirmed dates accept registration requests. Tentative dates are enquiry only.

Good to know

A few things to know.

How is the course delivered?

Our classroom programmes combine facilitated discussion, case studies, exercises and reflection. The precise format will be confirmed before enrolment.

Can you deliver this programme for our team?

Yes, you can enquire about a tailored programme. Share your goals, group size and preferred dates with our learning team.

Will I receive a certificate?

Participants who complete the programme receive a Smart Horizon UK certificate of attendance. Smart Horizon UK programmes are not externally accredited and do not award a professional qualification, licence or designation. Where a course title or outline refers to a professional certification (for example, AACE International's Certified Cost Professional), the programme supports learning and preparation only; the credential itself is awarded solely by the relevant professional body under its own application and examination requirements.

What should I confirm before booking travel?

Please confirm the session, exact venue, accessibility arrangements, fees and any visa requirements with the team before arranging travel. Tentative dates are not confirmed sessions.

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