Page 5 - Chapter 13 - The Payroll And Personnel Cycle
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COMPUTER AUDIT – NETWROKS AND RELATED CONCEPTS





            RISKS WITHIN PERSONNEL (HUMAN RESOURCES)







            • Recruiting/ retaining unsatisfactory or unnecessary
                employees


            • Incorrect dismissal procedures – CCMA/ Labour Law


            • Unauthorised amendments to employee records

                    • Fictitious additions

                    • Unauthorised changes in wage rates

                    • Inaccurate or incomplete records





















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