Is there reasonable assurance that: –
(i) Employees are only paid for work done?
(ii) Employees are paid the correct amount (gross and net)?
(iii) The right employees actually receive the right amount?
(iv) Accounting for payroll costs and deductions is accurate?
(v) Employees paid are bonafide employees of the organization and not ghost workers?
(vi) Payroll deductions are not misappropriated.