Learn how governments use internal controls to administer payroll.

A NASBA-approved course developed by the University of Georgia for government employees.

Snapshot

Format: Online

Hours: 5

Credits: 0.5 CEUs / 6.0 CPEs

When: Start anytime

Cost: $279 - $319

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Internal Controls: Payroll explains:

  • the components of a comprehensive internal control system and the importance of internal controls
  • the comprehensive internal controls that should exist for payroll
  • what is required for a proper segregation of duties for payroll

The online format allows you to progress at your own pace, augmented by consultation with a financial professional upon request.

You will learn:

  • The five interrelated components of an effective control system
  • Legal and accounting perspectives on the importance of internal controls
  • How internal controls deter fraud and why strong internal controls are needed over payroll
  • How to account for payroll and benefits in a governmental setting
  • What duties should be segregated for effective payroll control
  • How to recognize and report the different types of internal control deficiencies

Certificate of Program Completion
The course is one of four courses in the Internal Control series, which includes:

The University of Georgia will award a Certificate of Program Completion to graduates who successfully complete the four-course series in a 12-month period.

This dynamic course has a detailed curriculum consisting of 6 lessons:

Lesson 1 — Internal Control Review

  • Recall the definition of internal control
  • Recognize the three categories of objectives and the five interrelated components of an effective internal control system
  • Recall how objectives and components work together to create an effective internal control system

Lesson 2 — Importance of Internal Control

  • Recall why internal controls are valuable to an organization
  • Recognize internal control within Generally Accepted Government Auditing Standards (GAGAS) and the Single Audit Act
  • Recall how internal controls are a deterrent to fraud

Lesson 3 — Payroll and Benefit Accounting: An Overview

  • Recall how employee earnings are determined
  • Recognize between gross payroll, adjusted gross payroll, and net payroll
  • Identify examples of the various types of payroll deductions
  • Recall how to record a payroll and the employer’s share of employee benefits

Lesson 4 — Effective Internal Controls Over Payroll

  • Recall the payroll process
  • Recognize the objectives for payroll
  • Identify the connection between the payroll objectives and the five interrelated components of an effective internal control system

Lesson 5 — Segregation of Duties

  • Recall the definition of segregation of duties
  • Identify what duties should be segregated for payroll
  • Recall how to complete a segregation of duties evaluator for a sample government

Lesson 6 — Internal Control Deficiencies

  • Recall internal control testing performed by external auditors
  • Recognize the components for reporting internal control deficiencies
  • Recognize the different types of internal control deficiencies

Who Should Attend?

Internal Controls: Payroll is one of a series of four internal control courses designed primarily for state and local government employees who require knowledge of basic internal controls.

In addition, the course is highly relevant for:

  • Professionals with private sector experience who want to gain knowledge of governmental payroll processes
  • Accounting professionals preparing for the CPA exam or seeking continuing professional education.
  • Local governmental employees who require knowledge of the local government payroll process.
  • Local government employees who seek to meet requirements of the Local Government Finance Officer Certification Program offered through the University of Georgia’s Carl Vinson Institute of Government

Course Information

Course Number: 

1582-002

Course Date Info: 
  • Enroll at any time
  • Complete the course's required online quizzes and exercises within 30 days of issuance of course access details (i.e., a Welcome email containing the course URL, username and password)
  • To complete this course, you will read the lessons and complete each lesson's interactive exercises and quizzes. At the conclusion of the final lesson, you must also successfully complete an online final examination with a score of 70% or better. Throughout the lessons, you will encounter many different types of interactive exercises, including matching, drag and drop and jumbled words
  • View Frequently Asked Questions for more details about the course.

Field of Study: Auditing (Governmental)
Delivery Method: QAS Self Study
Advance Preparation: None
Program Level: Basic
Prerequisites: None

Course Fee(s): 

$279 (US Funds) — Residents of Georgia
$319 (US Funds) — Non-residents of Georgia
$50 (US Funds) — One-Month Extension (Only one extension is granted per participant.)

Prepayment is required to be registered. Prices listed are per person. Prices are subject to change.

Cancellation/Refund Policy: If you have not accessed the online course at all, you may request a refund minus a $50 cancellation fee. Requests must be sent to student@georgiacenter.uga.edu no later than seven (7) days after the issuance of your course access information.