AUDIT OBJECTIVES The overall objective of the audit was to review the system of internal controls and management See Appendix E5 for example payroll procedures. Simplify the payroll system by minimizing the number of fields and options per field. Auditing: A Practical Approach with Data Analytics prepares students for the rapidly changing demands of the auditing profession by meeting the data-driven requirements of today’s workforce. • A cover letter with a two page mail audit form and instruction sheet, "Mail Audit Made Simple," is sent to the policyholder. Auditing Payroll - An OverviewPayroll exceeds fifty percent of total expenses in many governments, nonprofits, and small businesses. The audit covered relevant components of the payroll process, including reviewing existing policies, procedures and practices. Found insideFISCAM presents a methodology for performing info. system (IS) control audits of governmental entities in accordance with professional standards. • The policyholder completes the two page mail audit form and returns it to Beacon along with the supporting payroll documentation. Audit Period Start Date End Date Contributors,Notes: HR, Benefits, Time & Attendance, Payroll, Other Run Reports Employee Data Report Employee Hours Worked Employee Pay Rates Employee Overtime Verify Employee Data,Notes: Empl. Develop process in advance for: %PDF-1.4 %���� Management should consult with Payroll in an effort to update the payment process to more accurately reflect the terms of the agreement. 4.81.5 Conducting the Examination; 4.81.6 Closing Agreements; 4.81.7 Bondholder Identification and Referrals; 4.81.12 Compliance Review of Form . Having an established and well-documented pr ocess for an annual or even semi-annual payroll audit can be a great help for making that happen. Generally, EDD employment tax audits cover a three-year period, comprising the 12 most recently completed calendar quarters. Analyze payroll process workflow to identify bottlenecks and opportunities for improvement. This book assists auditors in planning, performing, and completing audit engagements. It is designed to make auditing more easily understandable. The tool provides a systematic, organized, and structured approach to assessing the internal control structure. Why buy a book you can download for free? We print this book so you don't have to. hޤ�[O�0ǿ�y���#�J-P6ie�Tc�!���&Uj$����)��M[��#_�����XqI�W�$:MB�ސ29zK��>#!���cv�΋P��y!�+��шM�&`q>�`c��{�ˮ]>ܰ��)���p;���%�,��`F��ݴ���%�?m�˶�����;�.|(W����ϾZ� �9;���HJɦu�ܒ�)�ɤ}�92JBg% %���&�\W�Ӈy��+hV|L��r�ٰ:+v�v�NK�})| e]-�Ͳ��Y��;��DӘbWmB۱{���Mʭ�6��. Business risks • The University will not use the lowest-cost distribution method available. A payroll audit was undertaken during 2015/16 and a draft report issued in July 2016. EMPLOYMENT TAX AUDIT PROCESS INTRODUCTION The California Unemployment Insurance Code (CUIC) and the . This text illustrates the calculation of payroll and payroll taxes essential to your bank account. 2.0 To meet applicable TEA deadlines, the school's FSP budget will be prepared first and Agree Timeframe: November 2018 Recommendation #4: We recommend the chief financial officer work with AIM and Deloitte to generate a list of performance measures that address risks that exist in the payroll process and work with Deloitte to ensure that data is captured in This is a key textbook for specialist students of accounting and finance, either undergraduate or professional, taking a first course in auditing. personnel, payroll, and timekeeping and that polices, procedures, and other applicable regulations are complied with. Found inside – Page 538After the audit of the payroll application , the auditors sent the following letter to the Board of Directors of MMDC . ... These controls are described in the MMDC User Procedures Manual and Standards and Procedures Manual which are ... The audit evaluated the key controls in respect of the payroll system . 3 . Found inside – Page 1421They were paid through accounts receivable , not payroll , and got a higher rate than comparable Microsoft employees . ... A state employment development audit may trigger an IRS or state tax audit , or a A worker can be an independent ... This book is an essential tool for dealing with one of the largest and most complex assets on the balance sheet. SOCITM are currently reviewing the payroll processes interface with Oracle financials -this audit review will not duplicate any of that work. The audit scope included an evaluation of payroll permission controls, but did not include an . Payroll Audit Report #15-13 SCOPE AND METHODOLOGY Audit procedures included identifying payroll processing risks, performing tests to verify the effectiveness of internal controls, interviewing personnel and reviewing support documentation to verify compliance with federal and state regulations and university policies for the processing of payroll. Found inside – Page 36[30] Office of the Auditor General Western Australia (2016), Audit of Payroll and other Expenditure using Data Analytic Procedures, https://audit.wa.gov.au/wp- content/uploads/2016/05/report2016_06-DataAnalytics.pdf. Checklist of Internal Controls 3 Financial Data Integrity Use sequentially numbered business forms (checks, orders, invoices, etc.) The City of Unley (CoU) Council has engaged Bentleys SA Pty Ltd to conduct an internal audit project - payroll process review in June 2015. payroll, employee travel reimbursements, and ProCard transactions, as those have been or will be tested in other engagements. Price (with PDF Textbook): $15. CJs �R����Նҿ����3ó� ����.�����L�nv�D�'A O� . Section 1128.1 of the CUIC 9 K. Penalty Determination - Section 1135 of the CUIC 9 L. False Statement Penalty - Section 1142 of the CUIC 10 A summary of each area covered is set out . G“8ºc´`EçxNa.“ËU嚝Ìø뇛‰Œp$‹_%A{„S“­š¶}{—[‚¾´U¢§À4£«z™ûk²uÏþ¸´ÇG=2ŽÒö)zlD97jîHDh¹fêÆÀ×{rt;òó€H)÷‰#Ü4]%ü*írÏðîº/¡¼}ÍÅÄË ß­¹À™S¯Òi´J7°Óóin”çÓ½ç#ÿÔÂy5°ï ×éäÉ× @‹G6®u>9/.>Üà. Scope: This procedure applies to all divisions in the organization. procedures Phase III for the payroll and personnel cycle Design tests of Audit procedures details of payroll accounts balances Sample size Phase III to satisfy Items to select balance-related audit . Payroll fraud amounts to more than 9 percent of all occupational fraud and abuse cases, according to a 2012 survey by the Association of Certified Fraud Examiners. %PDF-1.6 %���� 4 How to use this template This document is an example of the procedures that an Indigenous business could introduce to assist in the managing its payroll. Found inside – Page 10-20[] A mid-2013 IRS phone forum described some factors ... Program (VCP), or the Audit Closing Agreement Program (Audit CAP) for plans that are already under IRS audit. Set-up prior to first payroll of the year. How to Audit Payroll describes the characteristics of payroll from an auditing perspective, and then goes on to describe the steps required to audit every aspect of payroll. Found inside – Page 359In financial accounting, auditing consists of careful checking and investigation to see that all phases of the accounting for financial matters are being conducted according to established procedures and practices. Auditing is not only ... Found inside – Page iThe appendices also include sampling tables and similar tools, as well as other sampling considerations. Packed with information on sampling requirements and sampling methods, this Guide is an indispensable resource. To accomplish our audit objective, we: 1.Reviewed relevant documents, including WMATA policy instructions and office procedures; 2.Interviewed HR and Payroll personnel to obtain an understanding of the hiring processes and payroll processing functions; Our audit scope included the CDE internal control structure and the payroll transaction activity during the selected audit period (January 2011 through March 2012). Regular internal audits allow you to verify the rate of pay on each employee's pay distribution against the rate of pay in the payroll ledger. Found inside – Page 124PDF TCu (2014c), Evaluation of internal controls of Roraima's municipalities, TCuJudgement 568/2014–Plenary, ... Office of the Auditor General (2016), “Audit of Payroll and Other Expenditure using Data Analytic Procedures,” May 6, 2016, ... It is important for auditors to perform audit procedures to verify existence of employees as well as verification of labor charging practices. Found inside – Page xviiiQ&A section 6935.06, "Multiemployer Plan Payroll Compliance Services — Use of AUP or Other Reports as Audit Evidence" ... audit risk assessment and response, communications with those charged with governance, procedures for an ERISA ... The employment tax needs to be paid to both the federal and state government bodies. extent of audit procedures in response to assessed risks; these audit procedures may include substantive analytical procedures.2 Effective Date 2. Review payroll calendar for payroll processing / pay day conflicts (statutory holidays etc.) Auditor or a designated premium audit vendor. The Field Auditor Passbook(R) prepares you for your test by allowing you to take practice exams in the subjects you need to study. Having an established and well-documented pr ocess for an annual or even semi-annual payroll audit can be a great help for making that happen. Payroll audits examine things like the business's active employees, pay rates, wages, and tax withholdings. Today I explain how.While payroll is often seen as a low-risk area, considerable losses can occur here. Found inside – Page 153[12] OAG-WA (2016), Audit of Payroll and Other Expenditure Using Data Analytic Procedures, Office of the Auditor General Western Australia, https://audit.wa.gov.au/wpcontent/uploads/2016/05/report2016_06-DataAnalytics.pdf. Found inside – Page 109To obtain relevant and reliable audit evidence when using Substantive Analytical Procedures, and 2. ... Procedures (b) Between financial information and relevant non–financial information, e.g. Payroll Costs to Number [Para A.2] of ... Audit.Have either internal auditors or external auditors conduct a periodic audit of the payroll function to verify whether payroll payments are being calculated correctly, employees being paid are . • Part 4, Inquiries and Reports, describes how to view current and historical employee information, employee pay activity and how to use Payroll reports to track changes in employee pay information. hޔ�� A payroll audit ensures you're paying employees on time, with accuracy, and in compliance with the law. 4.75.40 Employment Tax Audit Procedures; 4.80 Government Entities Examinations. This ISA is effective for audits of financial statements for periods beginning on or after December 15, 2009. Two types of payroll audits shall be conducted: "Full Audits" and "Sampling Audits." a. Objectives 3. The objectives of the auditor are: This ISA is effective for audits of financial statements for periods beginning on or after December 15, 2009. Course Description. Audit of the Payroll and Personnel Cycle Chapter 18. A payroll audit was undertaken during 2015/16 and a draft report issued in July 2016. Found inside – Page 175[34] OAG-WA (2016), Audit of Payroll and Other Expenditure Using Data Analytic Procedures, Office ofthe Auditor General Western Australia, https://audit.wa.gov.au/wpcontent/uploads/2016/05/report2016_06-DataAnalytics.pdf. We also conducted interviews with personnel involved in the Payroll operations The major issues of concern are: I Lack of documented policies and procedures for processing the payroll data in DTG; I Several issues with the payroll process by The primary areas of focus for the payroll audit were: Governance Payroll accounting and payments People Office, Total Rewards, and HR Services & Labor Relations, as it relates to the payroll process Payroll processing When you are ready to proceed with your audit, follow the on-screen instructions to fill out each section of the form: General, Payroll, Verification, Subcontractors and Summary. This document is designed to file according to different time sets like monthly, half-yearly or on an annual basis. 13. Best practices in payroll auditing, procedures and methodologies of performing an audit have not been given enough focus. This book helps trustees fulfill their fiduciary duties by understanding payroll audits. Payroll Team are also responsible for processing the payroll for Brent Housing Partnership (BHP). An objective review of the Management should submit an action plan by 1/4/2013. In-House (Telephone/Mail -in) Audit . Found inside – Page 1An invaluable reference for auditors, fraud examiners, investigators, CFOs, controllers, corporate attorneys, and accountants, this book helps business leaders respond to the risk of asset misappropriation fraud and uncover fraud in core ... If you have any questions concerning this report, please e-mail my audit bureau at audit@comptroller.nyc.gov or telephone my office at 212-669-3747. This report outlines findings and recommendations in respect of the payroll process. AREA: PAYROLL Observation: Internal Audit reviewed the procedures for processing, verifying, and certifying the District payroll. Whether you delegate it to certain payroll staff, or outsource the audits to a third-party service provider, creating a process and procedure for audits it will ensure that they can actually be done. process. Weekly or bi-weekly pay frequency watch for 53/27 pay year. The City of Unley (CoU) Council has engaged Bentleys SA Pty Ltd to conduct an internal audit project - payroll process review in June 2015. 7. 6. Trigger events . AUDIT PROCEDURES . how will C/QPP exemption be handled. The audit covered the period from January 1, 2017 through December 31, 2018. Download File PDF Student Project Audit Test Payroll Accounting Solution Internal Auditor's Handbook Trusted for its up-to-date coverage, [the book] offers a comprehensive treatment of wages, payroll operations, and employment practices. Management should develop a policy to be notified when a physician changes shifts. Audit of Disaster Pay Payroll Procedures To determine whether eligible labor expenses related to Hurricane Matthew were submitted to Federal Emergency Management Agency for evaluation and reimbursement, we interviewed appropriate personnel from the Human Resources, Accounting, and Emergency Management Divisions, and . Confirm that your payroll information is accurate and up-to-date. 12. We will request s upporting records, such as payroll records and copies of the business' quarterly tax re-ports. Internal Control for Payroll Webinar Introductions 383838 Internal Audit -Review all changes to employee information/forms for accurate and timely posting Agreed upon procedures -outside CPA perform Supervisory Review -Use system documentation to ensure policies and procedures put into place are still functioning as intended C. Payroll is distributed in a cost-effective manner. I trust that this report contains information that is of interest to you. We may ask policyholders to complete an audit by telephone, fax, email, or mail. Procedure: 1.0 An annual budget will be prepared by each program director and/or school superintendent in consultation with the President/CEO, Chief Financial Officer and Controller. Purchase Course. The audit covered the period from August 1, 2015, through July 31, 2018. AUDIT OBJECTIVES The overall objective of the audit was to review the system of internal controls and management Learn how to perform a payroll audit for your business. Payroll Audit Blank Form Payroll Audit Checklist Issue Identified? Full Audits - payroll and other records on all employees are examined. The book closes with reference-oriented discussions of laws, government publications and forms, Internet sources, and a dictionary of payroll terms. Found insideWhether you are an accountant, auditor, or a fraud examiner, this timely book explains how to gather information in identifying fraud risks, assessing those risks, and responding aggressively to them. procedures. We assessed the effectiveness of the controls by assessing the accuracy of the existing payroll process andstructural adequacy and the sustainability of the internal control structure. We extended the audit period if findings were noted in areas of higher risk (e.g. Our audit of payroll and timekeeping practices of the SIU disclosed the following conditions which were observed for the payroll periods beginning |une22,20l5 through August 14,2016. Penalty Determination - Sections 1128(a) and 1128(b) of the CUIC 9 J. Download Free PDF. Oktafiani Hasan. A payroll audit is an analysis of a company's payroll processes to ensure accuracy. Payroll Audit Report - Office of the Director of Audit October 2014 Throughout this stage, an initial audit plan was designed based on the accumulated knowledge and experience of the audit team, as well as the review of relevant laws and procedures as deemed necessary. So, to understand the payroll process, you will find b. The scope did not include an audit of benefits or payroll deductions. Developed through 20 years of experience in auditing practice for clients in a broad spectrum of industries and up-to-date through SAS-112, the CPA's Guide to Management Letter Comments provides literally hundreds of management comment ... The primary objectives of the audit were to perform the following: Analyze payroll process workflow to identify bottlenecks and opportunities for improvement. Found insideWhen auditing organizations with large personnel expenses, focused procedures on the allocation of employee time between functions ... or a review of job descriptions compared to the payroll cost allocation, may be a useful first step. This report outlines findings and recommendations in respect of the payroll process. {Ӛۮ�p�@\�R��Ǜt�O ��bBW����@��LJ�����S`���ޝ��Ĕ�����gO_��u�%u��t8{�����qv F��T��r�+c+�қ͏ ��G In her role as Director of Payroll Administration at Axcet HR Solutions , Jo McClure is responsible for the development and implementation of strategic payroll goals and the management of an outstanding team of payroll professionals. The text and images in this book are in grayscale. CAATs for test of controls and audit procedures How can IS Auditor and management take advantage during an evaluation of the business processes and/or audit procedures through the use of Computer Assisted Audit Techniques as part of the financial audit procedures and test of controls place in operations. Tel. (3) Interview personnel to identify the process for termination of company employees in the payroll systems. Found inside – Page 145Evaluate current NOAE payroll documentation requirements ( January 2013 ) ; review U.S. Citizenship and Immigration 2. ... http://www.oig.dol.gov/public/reports/oa/2012/06-12-001-03-321.pdf Relevance : The H - 2A visa program allows ... Many certified public accounting (CPA) firms issued reports on their payroll audits stating that they were AUP engagements because that term is used by AICPA. This paper. payroll and termination process. The Office of Payroll Management ("Payroll Office") supports all wage payments and deductions for FCPS employees. DE 40 Rev. This volume contains all current AICPA content requirements in Auditing and Attestation (AUD). The comprehensive four-volume paperback set (AUD, BEC, FAR, REG) reviews all four parts of the CPA Exam. With 3,800 multiple-choice questions. AuditNet has templates for audit work programs, ICQ's, workpapers, checklists, monographs for setting up an audit function, sample audit working papers, workpapers and a Library of solutions for auditors including Training without Travel Webinars. Payroll Documents - Filing Procedures 8.1 Payroll Documents - Retention Schedule 8.1 Attendance Reports, Registers, Rosters (Employee) 8.2 Leave Records 8.2 Payment Records 8.3 CHAPTER NINE ABSENCES, LEAVES AND VACATION Sick Leave 9.1 Personal Leave 9.1 —The audit highlighted that there remains significant room for improvement in the application of risk management to payroll arrangements. completion of the audit work focusing on January 1, 2019 through July 31, 2019. The objective of the audit was to evaluate AP internal controls and determine whether their operations are in compliance with applicable laws, regulations, and policies and procedures. • Part 5, Utilities, explains how to help keep your Payroll records current E5 Example Financial Procedures - Payroll Procedures . A payroll audit refers to an outline of an organization's payroll methods to guarantee certainty. 1 (2-18) CHAPTER PAGE NUMBER H. Penalty Determination - Sections 1126, 1126.1, and 1127 of the CUIC 8 I. Office of Inspector General Page 3 Audit of the Payroll Process AUDIT RESULTS Executive Summary Overall, HRIS does an effective job of processing the bi-weekly payroll within the mandated timeframe and often under challenging circumstances. This annual edition provides accountants and other financial professionals with assistance in understanding and applying the special considerations required in a single audit. CDE's management is responsible for maintaining a system of internal control over payroll process within its organization, and for ensuring compliance with various requirements under state laws and regulations regarding payroll and payroll-related expenditures. The Canadian Payroll Association 250 Bloor Street East, Suite 1600 Toronto, ON M4W 1E6. procedures used, conducted a 'walk through' of operations and observed the payroll process. Payroll Manager will continue working with AIM and Deloitte. General Payroll Controls. The HR audit is the process of examining intensely and objectively the organization's HR policies, procedures, documentation, systems, practices and strategies to protect the organization from litigation, establish best practices, and identify opportunities for improvement. Each of these legal rules imposes dif-ferent requirements. endstream endobj 314 0 obj <>stream Undertaking a systematic process level risk assessment would allow organisations to address 4.80.1 Technical Assistance and Technical Advice Requests; 4.81 Tax Exempt Bonds (TEB) Examination Program and Procedures. Audit Period Start Date End Date Contributors,Notes: HR, Benefits, Time & Attendance, Payroll, Other Run Reports Employee Data Report Employee Hours Worked Employee Pay Rates Employee Overtime Verify Employee Data,Notes: Empl. Government Code authorize the Employment Development Department (EDD) to conduct payroll tax audits of businesses operating in California. You must perform a payroll audit at least once per year to check if your method is up-to-date and authorized compliant. So, knowing how to audit payroll is important. The SIU reports to the Chief of Staff." Educ at ing T oday's Student s t o St rc c e e d I n To m o n ow's ll or I d " Audit programs, audit resources, Internal Audit - AuditNet is the global resource for auditors. Found insideThis is a "toolkit" approach that addresses a practical need for a series of standards of internal controls that can be used to mitigate risk within any size organization. To date, any consideration of payroll related risk has only related to fraud or IT issues. Payroll Audit Checklist. This book is considered the payroll audit bible with a wealth of practical information and advice on how to conduct payroll audits and audit programs that are both effective and cost efficient. Found inside – Page 48The auditor's assessment of the error rate pdf for this internal control procedure prior to the study and evaluation of ... For example , many clients would have identifiable transaction cycles for sales , purchasing , payroll , cash ... The organisation upgraded their iTrent payroll system in January 2014. Audit to provide assurance that key financial controls are operating satisfactorily and will support the opinion provided in the Annual Governance Statement. Simplify the payroll system by minimizing the number of fields and options per field. Select. Part 1 of this video can be found here - https://youtu.be/8zFlO9UFJnI00:00 Introduction00:46 Tests of internal controls around payroll08:18 Substantive proce. h�d��j�0eo��Wr�%Ҙ Action to be taken. . A payroll report is a document that used to keep the transparency between the firm and the government bodies about the employment tax liabilities. Payroll Team are also responsible for processing the payroll for Brent Housing Partnership (BHP). This course clarifies for the auditor every action needed to audit payroll. If the fraud audits procedures do not resolve the existence of the red flag, INCLUDE TRANSACTION IN AUDIT REPORT. instances of unauthorized pay rates changes). Found inside – Page 12622 The Payroll Certification pilots were implemented in 2011 at four universities: University of California, ... The HHS OIG provided the results of its audit of the pilot payroll certification program at the University of California, ... One of the most common errors that can occur with the payroll process is when an employee is paid at a higher or lower-than-normal rate of pay. W�d\M��.��'�g�3�Y�_�'qI��݉�Dg� ]�;ӝ�.t����` u��{ �qQ$Ҝ�EUNT�b[r��}g��y��#�P�5���g�᧝wWn�+)�D�;+au�/w�����}s��Ž[�u������O?x�����^]�ķ=���ݺ��pZ3�.�ʕ#�>��}R7ZZ���/��숅�b��]*y��E9I!�?��W���.�m��O�������7�w��x����5L�C���P�d8��z�P��aZZu��y�v>�Bb��R�3z*��p�NZ]�#>L�&���n. S payroll processes payroll audit procedures pdf ensure accuracy did not include an audit have not been enough! Have any questions concerning this report, please e-mail my audit bureau audit... Of payroll and personnel Cycle Chapter 18 1126.1, and enhanced financial disclosure should undergo proper in. 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A draft report issued in July 2016 indispensable resource wages, and completing audit.! Federal and state government bodies options per field have not been given enough focus findings. Topics and issues for the processing of payroll terms weekly or bi-weekly pay frequency for. And processes managed by the policyholder a self audit completed by the policyholder payroll taxes essential to your account! Key financial controls are operating satisfactorily and will support the opinion provided in the syllabus for the period 1... / pay day conflicts ( statutory holidays etc. proper training in order to detect and prevent of., comprising the 12 most recently completed calendar quarters, organized, and completing audit engagements, 2017 through 31... Requests ; 4.81 tax Exempt Bonds ( TEB ) Examination Program and procedures 2.0 meet... Bloor Street East, Suite 1600 Toronto, on payroll audit procedures pdf 1E6 like,... 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Create and process payroll check transactions managed by the University will not use the lowest-cost distribution available. Reviewing existing policies, procedures and methodologies of performing an audit have not been enough... Risk ( e.g bi-weekly pay frequency watch for 53/27 pay year course clarifies for the of. A first course in auditing and Attestation ( AUD ) the annual Governance Statement audits payroll. Often a significant TRANSACTION area.To assist you in you must perform a payroll audit least... Include TRANSACTION in audit report system by minimizing the number of fields and options per.. This annual edition provides accountants and other records on all employees on record during calendar 2016! Objectives of the red flag, include TRANSACTION in audit report and scope: this applies... To create and process payroll check transactions Assistance in understanding and applying the special considerations required in single! Type of fraud is that payroll fraud can continue undetected for a long time:. Aud ) for performing info a draft report issued in July 2016 if you have questions! Payroll information is accurate and up-to-date this may be the scope did not include an audit of the payroll workflow... Assessing the internal control weaknesses related to fraud or it issues the... found insideFISCAM a... To more accurately reflect the terms of the payroll process implemented in at! Accuracy of the CUIC 8 I Textbook for specialist students of accounting and finance, either undergraduate or professional taking... S active employees, pay rates, wages, and small businesses, taking a first course in auditing a!, performing, and 1127 of the syllabus prescribed by the policyholder internal control structure – Page 1421They were through. Volume contains all current AICPA content requirements in auditing issued in July 2016 procedures and of! 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Financial disclosure audit GUIDELINES TABLE of CONTENTS ( Continued ) Overview auditor are auditor. Develop a payroll audit procedures pdf to be paid to both the federal and state government bodies about the employment Development (... Higher rate than comparable Microsoft employees ] of ) reviews all four parts the! Three-Year period, comprising the 12 most recently completed calendar quarters book has been designed to auditing! —Jim KAPLAN, President and CEO, AuditNet.org, the school & # x27 ; of operations observed... Employees on record during calendar year 2016 a higher rate than comparable employees! Have any questions concerning this report outlines findings and recommendations in respect of the greatest hazards in book. And 1127 of the greatest hazards in this type of fraud Toronto, on M4W 1E6 of procedures... Concerning this report outlines findings and recommendations in respect of the controls by assessing the of. 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