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This video explains how to use a payroll walkthrough to understand internal controls. Payroll is one of the most important transaction cycles in accounting. Therefore, it's important that external auditors understand the controls. A walkthrough provides insights into whether payroll is being properly processed and whether fraud might be occurring. In this video I provide key payroll controls that auditors need to look for. I also provide an overview of the payroll process. The walkthrough provides a basis of your payroll risk assessment, helping you identify potential risks of material misstatement. #CPAHallTalk 00:00 Introduction to payroll walkthroughs 00:17 Overview of payroll 03:42 Correction of errors 04:04 Direct deposit 04:22 Employee bank account number 04:50 Payroll fraud 05:10 Ghost employees 07:04 Payroll walkthrough questions 13:12 Payroll key controls 13:20 Authority to hire and fire 13:29 Entering pay rates 13:44 Capturing time 14:00 Review of payroll inputs before disbursing payroll 14:28 Removal of terminated employees from payroll 14:43 Who enters and changes bank account numbers 14:53 Budget to actual payroll reports 15:32 How errors are corrected 15:40 Segregation of duties #CPAHallTalk