Your are currently engaged in planning the audit of the payroll system of Ujenzi Ltd a manufacturing company, for the year ending 30 June 2005, Ujenzi Ltd‘s payroll system is fully computerized. Required: Explain three controls which should be instituted by Ujenzi Ltd to ensure that only authorized persons are allowed access to information on personal files and to input updates for the calculation of wages

Issuing  of passwords to the staff that process personal  files will  prevent other  parties not concerned with the process from gaining access to the files.

  • These passwords should be changed frequently since it is possible for others to   crack the existing ones with time.
  • Any update on the wage system e.g. to incorporate overtime rate should be authorized by a higher authority.

Constant review of the personal files should be carried out to verify that only authorized alterations have been effected. This could be checked against the master file.

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