Up to 1 mark per well described substantive procedure.

Agree wages and salaries per payroll to trial balance
Cast payroll records
Recalculate gross and net pay
Recalculate statutory deductions
Compare total payroll to prior year
Review monthly payroll to prior year and budget
Proof in total of payroll and agree to the financial statements
Verify joiners/leavers and recalculate first/last pay
Agree wages and salaries paid per payroll to bank transfer list and cashbook
Agree the individual wages and salaries as per the payroll to the personnel records
Agree sample of weekly overtime sheets to overtime payment in payroll records

Max marks 6