Segregation of Duties

tem · November 2001

Our HR department currently does not handle the actually issuing of the payroll checks. We are considering moving this function back to the HR department and actually physically issuing the checks. Our internal auditor has advised us that she thinks this would be a bad idea for control purposes since we handle the salary adjustments, benefits, etc.

What are your Companies doing? Have you had any conflict problems? Who handles it in your Company.

atherese · November 2001

We are a smaller company, 103 employees, one HR employee. The "payroll Clerk" Accounting clerk is an employee of the finance office. HR calculates and keys the payroll data in the computer. The finance clerk then run reports, reconciles, processes and prints the pay checks. HR then stuffs and distributes checks. It is a great check and balance to have the finance involved in payroll.

Kingphr_ AR · June 2002

while we are a 300 employee sized company, our payroll is a function of the accounting department with a dotted line to the human resources department. our people are of the same opinion of "control measures" being put into place. However, with the small size of our hr department it is not possible for us to enter the data while payroll calculates the data. the payroll coordinator takes care of all functions and this definately falls outside of any "control Measures". Though I sign every change that is made, I also periodically run reports to ensure that no "false" people have been set up, and that pay changes, etc are accurate. this seems to work well for now. good luck

Segregation of Duties

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