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HR / Payroll Cycle

HR / Payroll Cycle

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HR / Payroll Cycle

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  1. HR / Payroll Cycle ATG 383 - Spring 2002

  2. Overview • Operation of Payroll System • Risks and Controls for Payroll System • Accounting for Human Resources

  3. Simplified Payroll System

  4. Payroll Inputs for Process 1.0 • Employees • Various agencies • HRM • Why are some payroll related functions located in HRM department?

  5. Payroll Inputs for Process 2.0 • Revenue Cycle • Various Departments or Employees • Who is responsible for reviewing and editing payroll input?

  6. Payroll Outputs for Process 4.0 • Bank • Special Payroll Account • Employees • How to disburse funds? • G.L. System

  7. Payroll Outputs for Process 5.0 • G.L. System • Various Agencies

  8. 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.

  9. Payroll Cycle Risks and Threats

  10. Threats Primarily Addressed by HRM • Hiring unqualified employees • Violation of employment law • Inappropriate incentive compensation

  11. Threats the Payroll System Can Address • Unauthorized changes to payroll master file • Inaccurate time data • What if employee X clocks in for employee Y?

  12. Threats the Payroll System Can Address • Inaccurate payroll processing • Theft or fraudulent distribution of paychecks

  13. Threats the Payroll System Can Address • Loss or unauthorized disclosure of data

  14. Outsourcing Payroll Processing • Many companies use an outside service bureau for payroll • Benefits? • Risks?

  15. Accounting for Human Resources

  16. Example of HRM SystemSource: http://www.harmony-solutions.com.au/overview2.htm

  17. Core HRM System • Biographical data • Name, address, employee id. • Service history. • Competencies. • Establishment (Position) Data • Position title. • Requirements. • Position occupancy • History

  18. Recruitment Module • Administer advertising of vacant positions • Generate advices to applicants • Archive unsuccessful applicant records • Administer EEO incident claims

  19. 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

  20. 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