(b)

Up to 1 mark each per well explained deficiency and recommendation. If not well explained, then just give
½ mark for each. Overall maximum of 6 marks each for deficiencies and recommendations.
– Clock in/out process unsupervised
– Employee breaks not monitored
– Temporary staff are not appointed by human resources department
– Overtime report reviewed after payment
– Authorisation of discretionary bonus
– No input checks over entry of bonus into payroll
– Payroll manager reviews the bank transfer listing prior to payment and can change payroll records
– No identity checks prior to cash wages pay out

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