It Audit
ACL ADMINISTRATION
PAYCHECK FILE
How many records are there in database?
There are 147 records in the paycheck file.
How many data validity errors are there in the database?
There were no validity errors in the database; all records are entered into the system, thus makes it all valid.
What are the following totals?
Gross Pay (TOTAL_GROS) = 178,831
Taxes withheld (TOTAL_TAXE) = 36,584
Deductions withheld (TOTAL_DEDU) = 24,947
Net Pay (NET_PAY) = 117,292
EMPLOYEE FILE
How many records are there in the database?
There are 101 records in the employee file.
How many data validity errors are there in the non-date fields?
What are the total annual salaries? (ANNUAL_RT)
The total annual salaries is 1,963,945.
ANALYTICAL REVIEW PROCEDURES
PAYCHECK FILE
What are the totals of Computed_Net and Net_Pay?
Computed Net = 117,300
Net Pay = 117,292
When you tested that total gross less total taxes less total deductions equals net pay, were there differences between the Computed_Net and Net_Pay fields? If so, obtain a report of all records where differences exist and explain what is probably causing the differences.
FRAUD TESTS
INVALID EMPLOYEES TEST
What could be the possible reasons for the duplicate social security numbers?
What would you do to find out the actual reason for these duplicates?
ADDRESS TEST
How many blank addresses are in the database?
Why might these blank addresses exist?
How many instances are there of multiple employees using the same address?
Describe the probable causes for the duplicate addresses.
How many post office box numbers are listed as addresses?
How many out-of-state addresses are listed?
Assuming PSU operates in Florida, why would there be non-Florida addresses?
DUPLICATE APPOINTMENT TEST IN EMPLOYEE MASTER FILE
EMPLOYEE FILE
What were some of the causes of the duplicate numbers?
INACTIVE EMPLOYEE TEST
How many unmatched records are there?
Why would these employees receive
PAYCHECK FILE
How many records are there in database?
There are 147 records in the paycheck file.
How many data validity errors are there in the database?
There were no validity errors in the database; all records are entered into the system, thus makes it all valid.
What are the following totals?
Gross Pay (TOTAL_GROS) = 178,831
Taxes withheld (TOTAL_TAXE) = 36,584
Deductions withheld (TOTAL_DEDU) = 24,947
Net Pay (NET_PAY) = 117,292
EMPLOYEE FILE
How many records are there in the database?
There are 101 records in the employee file.
How many data validity errors are there in the non-date fields?
What are the total annual salaries? (ANNUAL_RT)
The total annual salaries is 1,963,945.
ANALYTICAL REVIEW PROCEDURES
PAYCHECK FILE
What are the totals of Computed_Net and Net_Pay?
Computed Net = 117,300
Net Pay = 117,292
When you tested that total gross less total taxes less total deductions equals net pay, were there differences between the Computed_Net and Net_Pay fields? If so, obtain a report of all records where differences exist and explain what is probably causing the differences.
FRAUD TESTS
INVALID EMPLOYEES TEST
What could be the possible reasons for the duplicate social security numbers?
What would you do to find out the actual reason for these duplicates?
ADDRESS TEST
How many blank addresses are in the database?
Why might these blank addresses exist?
How many instances are there of multiple employees using the same address?
Describe the probable causes for the duplicate addresses.
How many post office box numbers are listed as addresses?
How many out-of-state addresses are listed?
Assuming PSU operates in Florida, why would there be non-Florida addresses?
DUPLICATE APPOINTMENT TEST IN EMPLOYEE MASTER FILE
EMPLOYEE FILE
What were some of the causes of the duplicate numbers?
INACTIVE EMPLOYEE TEST
How many unmatched records are there?
Why would these employees receive