Auditing Payroll and Employee Entitlements - Part 1 - Accounting Processes and Controls

Do you have a common internal control or process for payroll that I didn't include? It would be awesome if you could share it with our little community in the comments :)

Part 2 covering tests of controls and substantive procedures will be coming out on Tuesday!

00:00 Introduction and welcome
01:38 Processes involved with payroll and employee entitlements
13:03 Common internal controls over payroll

Videos on accounting for employee entitlments - IFRS19 / AASB119
From Dr Helen Spiropolous - https://youtu.be/yDZwFgMCpto
From IFRS Box - https://www.youtube.com/watch?v=GacIRVgBAGg
From Mastering IFRS - Long Service Leave - https://www.youtube.com/watch?v=AR7PP6P1Rm4

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