Page 99 - Essentials of Payroll: Management and Accounting

ESSENTIALS of Payr oll: Management and Accounting
operates will change over time; these changes must be incorporated
into procedures and evaluated in terms of their impact on the control
environment.

Endnotes

1. The flowchart and procedures used in this section were
adapted with permission from Chapter 5 of Steven Bragg and
Harry L. Brown, Design and Maintenance of Accounting Manuals,
4th Ed. (New York: John Wiley & Sons, Inc., 2002).
2. Much of the control-related discussion in this chapter is
adapted with permission from Steven Bragg, Accounting
Reference Desktop (New York: John Wiley & Sons, Inc., 2002),
303–319.

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