(c) Controls to reduce risk of payroll fraud
– Proof of identity checks undertaken for all new joiners 2
– Review of the number of employees per department to the payroll system 2
– Human resources department initiates request for new joiners 2
– Authorisation of all new joiners by payroll director 2
– Relatives not permitted to undertake interrelated processes 2
– Payroll system reviews same bank account name and number 2
– Bank transfer requests authorised by senior responsible official, independent
of processing of transactions 2
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Restricted to 6
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