Audit of payroll function in an enterprise


Usually, the payroll works are subject to the review and inspection by the following persons and organizations:

Within the enterprise:

  • Individuals/ departments directly involved in the payroll process (see details here)
  • Head of HR department, Chief Accountant, Board of Directors
  • Internal Control Division
  • Enterprises organize a team to self-check their compliance of the Labor Law and report the checking results online here 

Outside the enterprise:

  • The Department of Labor, War Invalids and Social Affairs: checking the implementation of the Labor Law.
  • Social Insurance Agency:  checking the implementation of compulsory insurances for employees. 
  • Tax agency: checking the compliance with personal income tax