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Ensure that payroll is punctual, accurate, secure and used effectively as a management tool Managing the payroll is often seen as a purely administrative function. But, aside from the legal and financial implications of payroll errors, payroll has significant implications for the organisation as a whole. So this 6-Step audit first of all ensures that your payroll: Meets all relevant legal requirements Is secure against the risk of mistakes and internal and external fraud Is managed efficiently and cost-effectively Is supplied with timely and accurate information about all employees Then it goes on to consider the overall role of the payroll function and allows you to consider: How the payroll function could be better integrated into the HR function Whether any of the information held by the payroll function could usefully (and legally) be shared – e.g. flexible working schemes may hold two sets of time and attendance data How far payment methods and timetabling meet employees’ needs and the needs of the company Whether payroll resources could be used by other departments at ‘quiet’ times Whether payroll should be seen as a separate profit centre, and how it might earn revenue. Robert Leach is an academic, a writer and a freelance theatre director. He has a Ph.D. from Cambridge University, and has been Reader in Drama and Theatre Arts at the University of Birmingham and Senior Lecturer in the School of Languages, Literatures and Cultures at Edinburgh University. His professional theatre work has included acting in the USA and directing in Moscow, where he staged the Russian premiere of I Want a Baby in 1990.He has written over a dozen books on the theatre, including Revolutionary Theatre (Routledge 1994) and Russian Futurist Theatre: Theory and Practice (Edinburgh University Press, 2018), and he co-edited with Victor Borovsky A History of Russian Theatre (Cambridge University Press, 1999). He is also a poet, and five collections of his poetry have been published. He has specialised in the work of Sergei Tretyakov, whose daughter, Tatyana Tretyakova, he worked with. A volume of Sergei Tretyakov’s plays, I Want a Baby and Other Plays, in his and Stephen Holland’s English translation, is also available from Glagoslav.

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