Segregation of duties after an HR–finance reorganisation
New organisation charts do not automatically rewrite role rights inside the payroll processing application.
Field Notes
Practical notes on financial audit of payroll processing applications — samples, statutory tables, and ledger bridges.
Building a ledger bridge before year-end payroll questions arrive
A straightforward bridge from payroll application YTD totals to salary and contribution lines saves awkward explanations in the audit room.
When Thai statutory tables drift inside payroll applications
Contribution ceilings and withholding parameters quietly go stale — and finance patches the filing spreadsheet instead of the application.
How we sample employees inside a payroll application audit
Why high earners alone are a weak sample, and which pay scenarios belong in a financial audit of payroll processing applications.