The Human Resources 
     Management and Payroll Cycle 
     Chapter 15 
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     Learning Objectives 
      • Describe the major business activities and related 
        information processing operations performed in the 
        human resources management (HRM)/payroll 
        cycle. 
       
      • Discuss the key decisions to be made in the 
        HRM/payroll cycle and identify the information 
        needed to make those decisions. 
       
      • Identify the major threats in the HRM/payroll cycle 
        and evaluate the adequacy of various internal 
        control procedures for dealing with them. 
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    Human Resource Management Process 
     • Recruit and hire new employees 
     • Training 
     • Job assignment 
     • Compensation (payroll) 
     • Performance evaluation 
     • Discharge of employees (voluntary or 
       involuntary) 
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    Payroll Cycle Activities 
     • Update payroll master data 
     • Validate time and attendance data 
       ▫ Source document: time sheets 
     • Prepare payroll 
       ▫ Payroll register and deduction register 
     • Disburse payroll 
     • Disburse taxes and miscellaneous deductions 
  Copyright © 2015 Pearson Education, Inc.                   15-4