15 The Human Resources Management and Payroll Cycle（课件）- 《会计信息系统英文版》同步教学（人民大学版）

2024-02-27
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Chapter 15 The Human Resources Management and Payroll Cycle 15-1 Learning Objectives Describe the major business activities and related information processing operations performed in the human resources management (HRM)/payroll cycle. Discuss the key decisions to be made in the HRM/payroll cycle and identify the information needed to make those decisions. Identify the major threats in the HRM/payroll cycle and evaluate the adequacy of various internal control procedures for dealing with them. 15-2 HRM and Payroll Cycle 15-3 HRM and Payroll Cycle Managing Employees: Recruiting and hiring new employees Training Job assignment Compensation Performance evaluation Discharge of employees due to voluntary or involuntary termination 15-4 HRM and Payroll Cycle Activities Update master data Validate time and attendance Prepare payroll Distribute payroll Disburse taxes and miscellaneous deductions 15-5 HRM and Payroll General Threats Inaccurate or invalid master data Unauthorized disclosure of sensitive information Loss or destruction of data Hiring unqualified or larcenous employees Violations of employment laws 15-6 HRM and Payroll General Controls Data processing integrity controls Restriction of access to master data Review of all changes to master data Access controls Encryption Backup and disaster recovery procedures Sound hiring procedures, including verification of job applicants’ credentials, skills, references, and employment history Criminal background investigation checks of all applicants for finance-related positions Thorough documentation of hiring, performance evaluation, and dismissal procedures 15-7 Update Master File Threats Unauthorized changes to payroll master data Inaccurate updating of payroll master data 15-8 Update Master File Controls Segregation of duties: HRM department updates master data, but only payroll department issues paychecks Access controls Data processing integrity controls Regular review of all changes to master payroll data 15-9 Valid

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15 The Human Resources Management and Payroll Cycle（课件）- 《会计信息系统英文版》同步教学（人民大学版）
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15 The Human Resources Management and Payroll Cycle（课件）- 《会计信息系统英文版》同步教学（人民大学版）
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15 The Human Resources Management and Payroll Cycle（课件）- 《会计信息系统英文版》同步教学（人民大学版）
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15 The Human Resources Management and Payroll Cycle（课件）- 《会计信息系统英文版》同步教学（人民大学版）
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15 The Human Resources Management and Payroll Cycle（课件）- 《会计信息系统英文版》同步教学（人民大学版）
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15 The Human Resources Management and Payroll Cycle（课件）- 《会计信息系统英文版》同步教学（人民大学版）
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