How to Audit Payroll (CPE Course)

Related Courses

Payroll Management 

CPE Credit: 1 hour

Course Type: Downloaded PDF materials with online test

Price (with PDF Textbook): $10

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Course Description
This course clarifies for the auditor every action needed to audit payroll. How to Audit Payroll describes the characteristics of payroll from an auditing perspective, and then goes on to describe the steps required to audit every aspect of payroll. Background information about ghost employees and the capitalization of payroll costs are also included, as well as descriptions of the controls that clients typically integrate into their payroll systems.

Author: Steven Bragg

Course Number: AU1018

Learning Objectives

  • Recognize the situations in which a ghost employee is more likely to be created within a payroll system.

  • Specify the situations in which inherent risk is considered to be relatively high.

  • Identify the types of activities that can be considered substantive procedures.

  • Describe the different types of controls that a client may install for its payroll system.

Level: Overview

Instructional Method: QAS Self-Study

NASBA Category: Auditing

Prerequisites: None

Advance Preparation: None

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.


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:

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.