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The scope of the audit consisted of an assessment of the existing control framework for the administration of most types of pay transactions such as regular pay, acting pay, and performance pay, and related benefits, which result in a payment issued to an employee such as for maternity or parental allowance, bilingual bonus, and severance pay. The audit did not examine the controls nor did it test the pay transactions relating to leave (with pay) and overtime, as these had been the subject of a separate audit conducted by IAE.
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