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Setting up an internal control system for payroll calculations


Dyakonova O.S., Goryunova E.M.
(about the authors)

Dyakonova Olga Semyonovna – (State University of Management)

Goryunova Elena Mikhaylovna – (State University of Management)

Published in:
Journal of Economics, Entrepreneurship and Law
– Volume 7, Number 1 (January-March 2017)



Keywords: internal control, payroll calculations, primary documents, staff


Citation:
Dyakonova O.S., Goryunova E.M. (2017). Setting up an internal control system for payroll calculations. Journal of Economics, Entrepreneurship and Law, 7(1), 65-72. doi: 10.18334/epp.7.1.37819


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Abstract:

The article looks into general provisions, which should include the system of internal control of payroll calculations in an organization, problems faced by companies in the absence of internal control and ways to improve the accounting of payroll calculations. Thereby, we may ensure the reliability of the accounting, financial reporting and prevention of negative audit results.







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