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: Outline how audit tests could be performed ―around the computer‖ in relation to Ujenzi Ltd‘s payroll

1. Checking authorization: Here, the auditor is only interested in verifying whether a certain entry was authorized or not, for instance whether a given pay increment was authorized before being effected in the payroll.
2. Checking output totals for reasonableness. Here, the auditor may compare the total salaries to staff between two or more periods.
3. Checking the output against source documents and clerical control totals.
4. Verifying consistency in the system of coding, for the various departments in the organization