Titlebook: Auditing Payroll; A Support Guide for DIIR – Deutsches Institut für Interne Revision e. Book 2023 Erich Schmidt Verlag GmbH & Co. KG 2023

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Auditing Payroll978-3-503-23720-3Series ISSN 1867-2884

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https://doi.org/10.1007/978-3-319-53088-8nefits received by an employee during his or her employment..Benefits may be monetary or non-monetary. Both are governed by various legal and tax requirements as well as internal company policies. Workers’ organizations may apply additional guardrails to regulate compensation for specific groups of employees.

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Anticipatory Learning in Two-Person Games,e employee has fulfilled his/her contractual obligations and is therefore entitled to a salary. In the case of salaried employees, pay may even depend on the number of hours recorded in a given period. On the other hand, events such as absences due to illness or overtime must be recorded because they can affect the amount of pay.

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https://doi.org/10.1007/978-3-662-07365-0e ensure an effective internal control system for the last step of the payroll process, which leads to a correct pay-out of salaries, other relevant payments and the corresponding reporting for strategic purposes.

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https://doi.org/10.1007/978-1-4842-7771-3Handling monthly payroll accounting can be a complex and challenging task for companies, especially when it comes to legal and operational requirements that vary from country to country. Changes in payroll tax and social security laws can also add to the complexity of the process and entail many risks for companies.

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Introduction,Handling monthly payroll accounting can be a complex and challenging task for companies, especially when it comes to legal and operational requirements that vary from country to country. Changes in payroll tax and social security laws can also add to the complexity of the process and entail many risks for companies.