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ACCA AA工资审计评估重大错报风险
文章来源：ACCA全球官网
发布时间：2021-09-29 13:43
阅读：906次
Assessing the risk of material misstatement due to fraud
The risk of fraud should be considered by the auditor when planning the work which is to be performed on payroll.Even companies that appear to have good internal controls can suffer from instances of fraud.The most common payroll frauds include:
The inclusion of fictitious(ghost)employees on the payroll–this can happen in circumstances where blank clock-cards are kept by factory supervisors who also distribute wage packets to employees.There is also a risk of this type of fraud if staff who update the master file for changes are also involved in the preparation or distribution of wage packets.
Deliberate timing errors–a variation on the above fraud is to include new employees on the payroll before they actually commence work or to leave them on the payroll after they have left.
Requesting a cheque for net wages in excess of the required amount.This type of fraud is generally easier to perpetrate in manual wages systems.Alternatively,if employees are paid by bank transfer a lack of controls could provide staff with the opportunity to make changes to the list before it is sent to the bank.
Payment of unauthorised/invalid overtime–this can happen in circumstances where the authorisation of overtime is not properly controlled or details of overtime input during the preparation of the payroll are not independently reconciled to authorised totals for the week.【点击免费下载>>>更多ACCA学习相关资料】
The common feature that often facilitates these frauds is inadequate segregation of duties.Frauds can be difficult to prevent where there is collusion among staff.Historically organisations have lost significant sums when large numbers of staff came to expect the routine inclusion of unauthorised overtime in their pay.While it is not the responsibility of the auditor to prevent or detect fraud,the auditor must identify and assess the risk of misstatement due to fraud and respond appropriately in order to obtain sufficient appropriate evidence regarding these risks.
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