1.

General aspects of the Cycle of Human Resources / Payroll

Threat

Master data is inaccurate and

invalid

Unveiling of sensitive information

Control

Data Processing Integrity

Their limited access to master

data

Examine any changes in the

master data

Their access is limited in

accordance with the authority of
each user

Use of encryption

The loss or destruction of data

The backup process and the postdisaster recovery procedures

An employer who is not suitably

qualified or an employee who has
a background of the crimes
committed

Designing a proper recruitment

procedure with the employee,
employee background
verification, search for document
conformance expertise, contact
the employee references.

Conduct background
investigations on employees who
are placed in a position with
regard to the financial

Compiling documentation from

the employee recruitment,
performance evaluation, and
termination procedures.

Conduct training in updating

changes in labor regulations.

Violation of Labor Law

2. Updates Master Data

Threat

Change master data by

unauthorized parties

Control

The separation between the

human resources department and

part of paying salaries

Update master data inaccurately

Their limited access according to

the authority of each user.

Data Processing Integrity

Menalaah any changes in master

data

3. Data Validation Attendance and Time Attendance

Threat

Time attendance and attendance

numbers are not accurate

Control

Automation attendance

biometric

Reconciliation of the results of

employee attendance and time
cards

Study of supervisors (supervisors)

4. Calculate Salary

Threat

Errors in payroll processing

Control

Dat Integrity processing, batch

total, cross footing.

Reviewers by the supervisor on

the register salary (salary
calculation) of each payment
period.

Issuing paychecks to employees.

Examine the tax code and other

pieces of relevant rules so that
employees and payroll deduction
calculations can be done properly.

5. Payment of Salaries

Threat

Theft or fraudulent distribution of

salaries

Control

Restrictions on access to salary

data master.

Verification of the suitability of an

employee's identity and the
name on the account of salary
earners.

Using a special account for the

distribution of salaries to the
employees who filled in when the
value of salaries to be paid has
been established and verified.

Verification of the identity of the

salaried.

Search transfer of salaries could

not be sent.

6. Pieces on Salary (Taxes and Other reductions)

Threat

Control

No reductions were required by

regulation

Updating the salary count

formula to fit the pieces that are
not required by regulation.

Deposit payroll deduction is not

timely

Updating the salary calculation

formula to fit the pieces
suggested by regulation both in
the amount and timing of cuts as
well as deposit.

A salary cut is not accurate

Processing Integrity.

Reviewers / 'Review by
supervisors on salary reports and
pieces taken from salaries.

'Review by employees for

paycheck they receive every
payroll period.