Payroll Controls (CPE Course)

CPE Credit: 2 hours

Course Type: Downloaded PDF materials with online test

Price (with PDF Textbook): $25

Course Description
There are many opportunities for fraud and incorrect payments in a payroll system. In the Payroll Controls 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 course also addresses systems of internal control, control principles, types of controls, and several related issues.

Author: Steven Bragg

Course Number: AC1170

Learning 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.

Level: Overview

Instructional Method: QAS Self-Study

NASBA Category: Accounting

Prerequisites: None

Advance Preparation: None

Latest Review Date: December 2023

Program Registration Requirements: Click on "Purchase Course" near the top of this page to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.

Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.

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AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.