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The WSCPA will be closing early at 2:00pm on Friday, May 23 and remain closed through Monday, May 26 in observance of Memorial Day.

Payroll Controls ON DEMAND

Available Until

Your Desk

2.0 Credits

Member Price $29.00

Non-Member Price $33.00

Overview

There are many opportunities for fraud and incorrect payments in a payroll system. In this accounting payroll course, we discuss all aspects of the payroll process flow, the forms used, and the controls needed to ensure that payroll processing activities are properly conducted. The payroll accounting course also addresses systems of internal control, control principles, types of controls, and several related issues.

Highlights

The genesis of accounting controls. Common fraud risk factors. Fraud triggers. Controls principles. Terminating controls. Payroll concepts. Controls education.

Prerequisites

None.

Designed For

CPAs, CEOs, CFPs, and other accounting professionals.

Objectives

Recognize the characteristics of a system of internal controls. Recall the situations in which it is possible to operate with weak controls. Recognize the best types of controls. Specify how a continuous controls monitoring system functions. Recall the types of fraud that can be directed at a payroll system. Recall the different types of controls that can be applied to a payroll system.

Preparation

None.

Notice

None.

Leader(s):

Leader Bios

Steven Bragg, Western CPE

Steven M. Bragg, CPA, is a full-time book and course author who has written more than 70 business books. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast.

Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and an auditor with Deloitte & Touche. He holds an MBA from Babson College, a Master of Finance from Bentley College, and a BA from the University of Maine (summa cum laude).

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Non-Member Price $33.00

Member Price $29.00