The Payroll Run as a Control File
Treat the run folder as the evidence trail, not a dumping ground after approval.
The payroll control lens For payroll run documentation, the risk is rarely one dramatic mistake. It is usually a chain of quiet assumptions: a form is treated as current, a manager's message is treated as approval, a manual adjustment is entered without a reason code, or a tax deposit date is remembered instead of verified. COSO Internal Control Integrated Framework helps by making the chain visible. Use a three-part read before you act: first, identify the authoritative input; second, identify the payroll rule or policy it triggers; third, identify the evidence that would satisfy a reviewer after the pay date…
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