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WEEK 5: THREATS IN THE HR FUNCTION/PAYROLL CYCLE

WEEK 5: THREATS IN THE HR FUNCTION/PAYROLL CYCLE

Payroll master file/database is a file containing all wages, insurance, loan info, taxes paid per employee. This is also to be updated as needed to keep track of new hires, terminations and tax rate changes.  

Describe the types of errors that may occur in the master file and how they get there. How would you design payroll procedures to help prevent them? 

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