Can wages be paid other than to bona fide employees?
Are personnel records maintained independently of the accounts department?
Is written authorisation required for employees added to or deleted from the payroll?
Are payrolls and payroll summaries approved and initialled by a responsible official?
Are payrolls checked periodically against the independent personnel records?
Are surprise checks made on the wages pay-out by a senior employee?
Are there procedures in place to ensure that wage packets can only be handed out to the proper recipient?
Is written authority required before an employee can claim wages on another’s employee’s behalf?
Are unclaimed wages re-banked promptly?
Can employees be paid for work not done or at an incorrect rate of pay?
Is written authorisation required for all changes in rates of pay?
Does the personnel department notify the payroll department of all such changes?
Are records of nursing hours worked supervised by a responsible official?
Are records of nursing hours worked approved by a responsible official before being processed?
Are records of nursing hours worked checked before processing for:

• evidence of appropriate approval
• casts and calculations?
  Are proper controls exercised over adjustment for lateness, sickness and other absences?
  Is there adequate segregation of duties between the person responsible for the preparation of the payroll and the payment of the wages?
  Are payrolls checked:
• with records of nursing hours worked
• for correct rates of pay
• for casts and calculations?
  Are wages regularly compared with budgets and significant variances investigated?
  Can errors occur in payroll deductions?
  Is there proper authorisation for all payroll deductions other than statutory deductions?
  Does the system provide adequate safeguards for dealing with statutory deductions such as taxation deducted at source?
  Are returns to the tax authorities agreed to the payroll?
  Is adequate control exercised over the processing of payrolls into the accounting records?