ACL ESSENTIALS. Get insight into your ERP process health, compliance & financial exposure HUMAN RESOURCES MANAGEMENT

Transcription

1 ACL ESSENTIALS Get insight into your ERP process health, compliance & financial exposure HUMAN RESOURCES MANAGEMENT

2 Page Analytic Name Vendor bank details match employees bank details HR Analytic 01 Vendor address details match employees address details HR Analytic 02 Employees with the same address HR Analytic 03 Employees with the same name HR Analytic 04 Employees with the same bank details HR Analytic 05 Duplicate social security numbers HR Analytic 06 Invalid social security numbers HR Analytic 07 Blank critical data - Bank details HR Analytic 08 Blank critical data - Phone numbers HR Analytic 09 Blank critical data Tax Identification number (TINs) HR Analytic 10 Blank critical data Social security number (SSN) HR Analytic 11 Blank critical data - addresses HR Analytic 12 Blank critical data - Qualifications HR Analytic 13 Employees birth date on or after their start date HR Analytic 14 Employees terminated within 120 days of their hire date HR Analytic 15 Employee master changes made over a weekend HR Analytic 16 Multiple changes to basic salaries of employees HR Analytic 17 Multiple changes to bank details of employees HR Analytic 18 Changes made to the organizational area to which an employee belongs HR Analytic 19 Version /08

3 Identifies where vendor bank details match employees bank details ACL ESSENTIALS HUMAN RESOURCES MANAGEMENT PAGE 3

4 Context Employees should not be created as vendors and any shared/similar details between employees and vendors should be investigated. Identified instances could be because of incorrect master data or could possibly indicate fictitiously created vendors and/or employees. Risk Incomplete and/or incorrect employee master file data or the creation of fictitious employees can result in financial loss if payments are to be made to these non-employees. Procedure Identifies where vendor bank details match employees bank details. Note: Employees may be loaded as vendors for reimbursed payments. Analytic Logic Extracts all vendor and employee master file records and compares the bank account number and branch code for employees to the bank account number and branch code in the vendor master data. Output Results Field Names Vendor Number Vendor Name 1 Vendor Bank Account Vendor Account Holders Name Personnel Area Personnel Status Personnel Number First Name Last Name Bank Account Number Bank Branch Code Output Visualization Examples Total number of matched records Total number of matched records grouped by location ACL ESSENTIALS HUMAN RESOURCES MANAGEMENT HR_ANALYTIC_01_HRCS139 PAGE 4

5 Identifies where vendor address details match employees address details ACL ESSENTIALS HUMAN RESOURCES MANAGEMENT PAGE 5

6 Context Employees should not be created as vendors and any shared/similar details between employees and vendors should be investigated. Identified instances could be because of incorrect master data or could possibly indicate fictitiously created vendors and/or employees. Risk Incomplete and/or incorrect employee master file data or the creation of fictitious employees can result in financial loss if payments are to be made to these non-employees. Procedure Identifies where vendor address details match employees address details. Analytic Logic Extracts all employee records and identifies records where the residential address of an employee matches the street address of a vendor on the vendor master file. Output Results Field Names Vendor Number Vendor Name 1 Vendor Name 2 Vendor Name 3 Vendor Name 4 Vendor City Vendor Address Personnel Area Code Personnel Area Employee Status Personnel Number First Name Last name Address Output Visualization Examples Total exceptions by vendor city Total exceptions by personnel area & employee status ACL ESSENTIALS HUMAN RESOURCES MANAGEMENT HR_ANALYTIC_02_HRCS106 PAGE 6

7 Identifies employees with the same address ACL ESSENTIALS HUMAN RESOURCES MANAGEMENT PAGE 7

8 Context Employees with similar details should be investigated. These instances may indicate errors with employee master data or fictitiously created employees. Risk Incomplete and/or incorrect employee master file data or the creation of fictitious employees can result in financial loss if payments are to be made to these non-employees. Procedure Identifies employees with the same address. Note: Married employees or those cohabiting may be false positives. Analytic Logic Extracts all employee master files and analyzes the residential addresses of employees for duplicates. Output Results Field Names Personnel Area Code Personnel Area Employee Status Personnel Number First Name Last Name Address Output Visualization Examples Total number of common addresses by location Total number of employees with a common address ACL ESSENTIALS HUMAN RESOURCES MANAGEMNT HR_ANALYTIC_03_HRCS105 PAGE 8

9 Identifies employees with the same first name and surname ACL ESSENTIALS HUMAN RESOURCES MANAGEMENT PAGE 9

10 Context Employees with the same details should be investigated. These instances may indicate errors with employee master data or fictitiously created employees. Risk Incomplete and/or incorrect employee master file data or the creation of fictitious employees can result in financial loss if payments are to be made to these non-employees. Procedure Identifies employees with the same first name and surname. Analytic Logic Extracts all employee master file records and analyzes the combined first name and surname of employees, highlighting duplicates in the results. Output Results Field Names Personnel Area Code Personnel Area Name & Surname Employee Status Personnel Number First Name Last Name Hashed ID Number Position ID Position Description Output Visualization Examples Total amount of journal and posting date Total amount of journal and posting date ACL ESSENTIALS HUMAN RESOURCES MANAGEMENT HR_ANALYTIC_04_HRCS142 PAGE 10

11 Identifies employees with the same bank details ACL ESSENTIALS HUMAN RESOURCES MANAGEMENT PAGE 11

12 Context Employees with similar details should be investigated. These instances may indicate errors with employee master data or fictitiously created employees. Risk Incomplete and/or incorrect employee master file data or the creation of fictitious employees can result in financial loss if payments are to be made to these non-employees. Procedure Identifies employees with the same bank details. Note: Married employees or those cohabiting may cause false positives. Analytic Logic Extracts all employee master file records and analyzes the bank account number and branch code of employees in the employee master data and identifies duplicate records. Output Results Field Names Personnel Area Code Personnel Area Employee Status Personnel Number First Name Last Name Bank Account Number Bank Branch Code Start Date Termination Date Output Visualization Examples Total amount of journal and posting date Total amount of journal and posting date ACL ESSENTIALS HUMAN RESOURCES MANAGEMENT HR_ANALYTIC_05_HRCS143 PAGE 12

13 Identifies duplicate social security numbers ACL ESSENTIALS HUMAN RESOURCES MANAGEMENT PAGE 13

14 Context Duplicate social security numbers should not exist and should be investigated as these instances could be a result of incorrect employee master data or fictitiously created employees. Risk Incomplete and/or incorrect employee master file data or the creation of fictitious employees can result in financial loss if payments are to be made to these non-employees. Procedure Identifies duplicate social security numbers. Analytic Logic Extracts and analyzes all employee master data records and highlights all records where duplicate social security numbers exist. Output Results Field Names Personnel Area Code Personnel Area Employee Status Personnel Number First Name Last Name Hashed ID Number Nationality Position ID Position Description Output Visualization Examples Total number of duplicates grouped by employee status Total amount of duplication by personnel area code ACL ESSENTIALS HUMAN RESOURCES MANAGEMNT HR_ANALYTIC_06_HRCS141 PAGE 14

15 Identifies invalid social security numbers ACL ESSENTIALS HUMAN RESOURCES MANAGEMENT PAGE 15

16 Context Complete and accurate data is essential for accuracy of transactional execution as well as providing a sound basis for governance checks. Critical data fields should be complete and valid for all employees to achieve these objectives. Output Results Field Names Risk Incorrect employee master file data resulting in possible incorrect and/or fraudulent payments. Procedure Identifies invalid social security numbers. This analytic is only applicable to certain countries where a social security number is algorithm based (such as the Luhn algorithm). Analytic Logic Extracts all the employee records and analyzes the social security number field to ensure it meets the correct format for the selected country. Personnel Area Code Personnel Area Employee Status Personnel Number First Name Last Name Position ID Position Description Hashed ID Number Nationality Validity Output Visualization Examples Total number of invalid identification numbers Total number of exceptions by office location ACL ESSENTIALS HUMAN RESOURCES MANAGEMNT HR_ANALYTIC_07_HRCS140 PAGE 16

17 ACCOUNTS PAYABLE Identifies blank critical data for bank details ACL ESSENTIALS HUMAN RESOURCES MANAGEMENT PAGE 17

18 Context Complete and accurate data is essential for accuracy of transactional execution as well as providing a sound basis for governance checks. Critical data fields should be completed for all employees to achieve these objectives. Risk Incorrect employee master file data resulting in possible incorrect and/or fraudulent payments. Procedure Identifies blank bank details on the employee master file. Analytic Logic Extracts and analyzes all employee master data records and highlights all those with blank bank details fields. Output Results Field Names Personnel Area Code Personnel Area Employee Status Personnel Number First Name Last Name Position ID Position Description Bank Account Number Bank Branch Code Output Visualization Examples Total number of blank data records Total number of blank data records by Personnel Area Code ACL ESSENTIALS HUMAN RESOURCES MANAGEMENT HR_ANALYTIC_08_HRCS101 PAGE 18

19 Identifies blank critical data for phone numbers ACL ESSENTIALS HUMAN RESOURCES MANAGEMENT PAGE 19

20 Context Complete and accurate data is essential for accuracy of transactional execution as well as providing a sound basis for governance checks. Critical data fields should be completed for all employees to achieve these objectives. Risk Incorrect employee master file data resulting in possible incorrect and/or fraudulent payments. Procedure Identifies blank phone number details on the employee master file. Analytic Logic Extracts and analyzes all employee master data records and highlights all those with blank phone number fields. Output Results Fields Personnel Area Code Personnel Area Employee Status Personnel Number First Name Last Name Position ID Position Description Telephone Number Output Visualization Examples Total number of blank data records by Personnel Area Total number of blank data records filtered by employee status ACL ESSENTIALS HUMAN RESOURCES MANAGEMENT HR_ANALYTIC_09_HRCS136 PAGE 20

21 Identifies blank critical data for tax identification numbers ACL ESSENTIALS HUMAN RESOURCES MANAGEMENT PAGE 21

22 Context Complete and accurate data is essential for accuracy of transactional execution as well as providing a sound basis for governance checks. Critical data fields should be completed for all employees to achieve these objectives. Risk Incorrect employee master file data resulting in possible incorrect and/or fraudulent payments. Procedure Identifies blank tax identification number details on the employee master file. Analytic Logic Extracts and analyzes all employee master data records and highlights all those with blank tax identification number fields. Output Results Field Names Personnel Area Code Personnel Area Employee Status Personnel Number First Name Last Name Hashed ID Number Position ID Position Description Tax Number Output Visualization Examples Total number of blank data records by Personnel Area Total number of blank data records ACL ESSENTIALS HUMAN RESOURCES MANAGEMENT HR_ANALYTIC_10_HRCS137 PAGE 22

23 Identifies blank critical data for social security numbers ACL ESSENTIALS HUMAN RESOURCES MANAGEMENT PAGE 23

24 Context Complete and accurate data is essential for accuracy of transactional execution as well as providing a sound basis for governance checks. Critical data fields should be completed for all employees to achieve these objectives. Risk Incorrect employee master file data resulting in possible incorrect and/or fraudulent payments. Procedure Identifies blank social security number (or other unique identifier) details on the employee master file. Analytic Logic Extracts and analyzes all employee master data records and highlights all those with blank social security number fields. Output Results Field Names Personnel Area Code Personnel Area Employee Status Personnel Number First Name Last Name Position ID Position Description Hashed ID number Nationality Output Visualization Examples Total number of blank data records Total count of blank data elements ACL ESSENTIALS HUMAN RESOURCES MANAGEMENT HR_ANALYTIC_11_HRCS138 PAGE 24

25 Identifies blank critical data for addresses for employees ACL ESSENTIALS HUMAN RESOURCES MANAGEMENT PAGE 25

26 Context Complete and accurate data is essential for accuracy of transactional execution as well as providing a sound basis for governance checks. Critical data fields should be completed for all employees to achieve these objectives. Risk Incorrect employee master file data resulting in possible incorrect and/or fraudulent payments. Procedure Identifies blank addresses on the employee master file. Analytic Logic Extracts and analyzes all employee master data records and highlights all those with blank address fields. Output Results Field Names Personnel Area Code Personnel Area Employee Status Personnel Number First Name Last Name Position ID Position Description Address Output Visualization Examples Blank addresses by organizational units Blank addresses by personnel number ACL ESSENTIALS HUMAN RESOURCES MANAGEMENT HR_ANALYTIC_12_HRCS301 PAGE 26

27 Identifies blank critical data for qualifications of employees ACL ESSENTIALS HUMAN RESOURCES MANAGEMENT PAGE 27

28 Context Complete and accurate data is essential for accuracy of transactional execution as well as providing a sound basis for governance checks. Critical data fields should be completed for all employees to achieve these objectives. Risk Incorrect employee master file data resulting in possible incorrect and/or fraudulent payments. Procedure Identifies blank qualifications of employees data on the employee master file. Analytic Logic Extracts and analyzes all employee master data records and highlights all those with no qualifications captured. Output Results Field Names Personnel Area Code Personnel Area Employee Status Personnel Number First Name Last Name Position ID Position Description Employee Qualification Output Visualization Examples Blank qualifications by personnel area code Total blank qualifications ACL ESSENTIALS HUMAN RESOURCES MANAGEMENT HR_ANALYTIC_13_HRCS302 PAGE 28

29 Identifies employees' birth dates that are on or after their start dates ACL ESSENTIALS HUMAN RESOURCES MANAGEMENT PAGE 29

30 Context Incorrect birth dates could indicate incorrect employee master file data and should be investigated. These instances could also be a result of fake employees created. Risk Incomplete and/or incorrect employee master file data or the creation of fictitious employees can result in financial loss if payments are to be made to these non-employees. Procedure Identifies employees' birth dates that are on or after their start dates. Analytic Logic Extracts all employee master file records and analyzes the start date and birth date fields, highlighting any records where a birth date falls on or after the start date. Output Results Field Names Personnel Area Code Personnel Area Employee Status Personnel Number First Name Last Name Position ID Position Description Hashed ID Number Date of Birth Start Date Output Visualization Examples Total employees' birth dates that are on or after their start dates Employees' birth dates that are on or after their start dates by region ACL ESSENTIALS HUMAN RESOURCES MANAGEMENT HR_ANALYTIC_14_HRCS145 PAGE 30

31 Identifies employees terminated within 120 days of their hire date ACL ESSENTIALS HUMAN RESOURCES MANAGEMENT PAGE 31

32 Context An employee termination shortly after employment date may be due to a lack of employee performance during the probation period, but could also be because of fake employees being created and removed shortly thereafter. Risk Incomplete and/or incorrect employee master file data or the creation of fictitious employees can result in financial loss if payments are to be made to these non-employees. Procedure Identifies employees terminated within 120 days of their hire date. Note: Contractors may need to be filtered out to avoid false positives caused by short term contracts. Analytic Logic Extracts all employee master file records and analyzes the start date and termination date, highlighting all employees whose records indicate they ended their employment within 120 days of their start date. Output Results Field Names Personnel Area Code Personnel Area Employee Status Personnel Number First Name Position ID Position Description Hashed ID Number Start Date Termination Date Last Name Output Visualization Examples Total employees terminated within 120 days of hire dates Exceptions by personnel area & nationality ACL ESSENTIALS HUMAN RESOURCES MANAGEMENT HR_ANALYTIC_15_HRCS146 PAGE 32

33 Identifies employee master changes made over a weekend ACL ESSENTIALS HUMAN RESOURCES MANAGEMENT PAGE 33

34 Context Changes to employee master data are expected to be performed during normal business hours. Changes made over a weekend should be investigated as this could indicate possible suspicious activity. Risk Unauthorised and/or invalid employee master data changes. Procedure Identifies employee master changes made over a weekend. Note: Possible false positives due to hard cut-off dates for capturing of employee information for payroll. Analytic Logic Extracts the system dates attached to a change and analyzes change dates to employee master data that corresponds to a weekend day. Output Results Field Names Personnel Area Code Personnel Area Personnel Number First Name Last Name Start Date Day of the Week HR Data Type Change Changed By Changed by Name Changed Date Output Visualization Examples Count of employee master data changes grouped by position Total count of changes made over a weekend grouped by location ACL ESSENTIALS HUMAN RESOURCES MANAGEMENT HR_ANALYTIC_16_HRCS129 PAGE 34

35 Identifies multiple changes to basic salaries of employees ACL ESSENTIALS HUMAN RESOURCES MANAGEMENT PAGE 35

36 Context When there are multiple changes to salaries it raises a concern regarding the accuracy of payroll data. Multiple changes also creates suspicion regarding the validity of these changes. Risk Unauthorised and/or invalid changes to employee salaries. Procedure Identifies multiple changes to basic salaries of employees. Note: More than two changes to a salary in a fiscal year should be investigated. Analytic Logic Extracts all employee master file records and identifies trends in employee salary history indicated by more than two changes to an employee s basic salary. Output Results Field Names Personnel Area Code Personnel Area Employee Status Personnel Number First Name Last Name Position ID Position Description Annual Salary Start Date End Date Termination Date Output Visualization Examples Total amount of journal and posting date Total amount of journal and posting date ACL ESSENTIALS HUMAN RESOURCES MANAGEMENT HR_ANALYTIC_17_HRCS130 PAGE 36

37 Identifies where the bank details of an employee were changed more than once ACL ESSENTIALS HUMAN RESOURCES MANAGEMENT PAGE 37

38 Context When there are multiple changes to employee bank details it raises a concern regarding the accuracy of employee and payroll data. Multiple changes also create suspicion regarding the validity of these changes. Risk Unauthorised and/or invalid employee master data changes. Procedure Identifies where the bank details of an employee were changed more than once. Analytic Logic Extracts all employee master file records and analyzes where two or more changes to an employee's bank details have been made. Output Results Field Names Personnel Area Code Personnel Area Personnel Number First Name Last Name Bank Account Number Changed By Changed Date Start Date End Date Output Visualization Examples Total of multiple changes to bank details of employees Total of multiple changes to bank details of active & inactive employees Total amount of journal and posting date ACL ESSENTIALS HUMAN RESOURCES MANAGEMENT HR_ANALYTIC_18_HRCS501 PAGE 38

39 Identifies changes made to the organizational area to which an employee belongs ACL ESSENTIALS HUMAN RESOURCES MANAGEMENT PAGE 39

40 Context Any change to employee related data/information should be properly authorised to ensure accuracy and validity. Changes to the organizational area should be specifically investigated to ensure accuracy and validity. Risk Unauthorised and/or invalid employee master data changes. Procedure Identifies changes made to the organizational area to which an employee belongs. Analytic Logic Extracts all changes to the organizational area to which an employee belongs and provides a listing with which audit/assurance can perform further testing of validation with HR and/or business. Output Results Field Names Personnel Area Code Personnel Area Organizational ID Organizational Unit Name Personnel Number Employee Status Employee First Name Employee Last Name Organizational Structure Change Date Change User ID Change User Name Output Visualization Examples Changes to organizational area by start date Changes to organizational area by personnel area ACL ESSENTIALS HUMAN RESOURCES MANAGEMENT HR_ANALYTIC_19_HRCS147 PAGE 40