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Chapter 7 3 4





                           Payroll system





               10.1 Payroll system overview




                       Control objectives                                   Control procedures












                                                    Payroll system










                                              Clock cards / Timesheets




                                              Gross / net pay calculated





                                             Standing data amendments








                                       Payments to                  Payroll costs
                                   employees and tax                  recorded
                                        authorities













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