Employee Master & Pay Changes

Onboarding, rate changes, bonus/commission setup in the HRIS / payroll system.

Sub-Process Score

86/ 100

Strong

10/10 responses received

Control Objectives (1)

PR-EM-01

COSO P10COSO P12ICFR.PR.EM.01IIA IV.9.2

All pay-rate changes are authorized by HR and a manager.

Risk: Unauthorized pay increases or ghost employees.

Assessment Questions (3)

01Pay rate changes require HR + manager approval documented in the HRIS.Document
02Payroll audit log of master-file changes is reviewed each pay cycle.
03Ghost-employee audit (HR roster vs. payroll roster) is run quarterly.