Control Intelligence

Payroll Processing & Disbursement

Payroll run review, funding, direct deposit, and paycard controls.

Sub-Process Score
93/ 100
Strong
10/10 responses received
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Control Objectives (1)

PR-PP-01
COSO P10ICFR.PR.PP.01IIA IV.9.2
Each payroll run is reviewed and approved before release.
Risk: Errors or fraud in gross-to-net calculations.
Assessment Questions (3)
  • 01Pre-post payroll register is reviewed by Controller or delegate.
  • 02Variance to prior period is explained before release.
  • 03Release of funds requires dual approval.