Page 120 - Audit Day 3 - Class Slides

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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