CB - ACM - Human Resources

Revenue

669 B

Profit

799 M

#Exceptions

34,345

Exception Amount

579.9 M

PayRoll

Salary Output not as per Master
Discrepancies between actual salaries and the predefined salary structure.
26%
Mismatching Salary Processed,
Payable and Actual
Discrepancies between the salaries calculated, those supposed to be paid, and the actual payments made.
10%
Ghost Employees
Non-existent employees who are listed on the payroll.
20%
Unauthorized Update in
Employee Master
Unauthorized changes made to the employee records.
16%
Employee Benefit Obligation
Adjustment
Changing recorded liabilities for employee benefits to reflect accurate obligations.
9%

Active Vendor for
Employee Group
Vendor that is actively engaged and providing services to a specific employee group.
70%
Same Vendor and Employee
An individual listed as both a vendor and an employee.
95%
Employee modify own access
Employee making changes to their own access permissions.
84%
Expense Recurrence
Transactions
Recurring payments made for regular expenses.
88%
SOP & Policy Violations
Not following standard operating procedures or policies.
82%

PO-PR-GRN Same User
Same individual handles purchase orders, purchase requisitions, and goods receipt notes.
7%
Creation of GRN and Payment
by Same User
Same individual is responsible for both creating the goods receipt note and processing the payment.
13%
Access Control and Dynamis
SoD Conflicts
Managing user permissions to prevent conflicts in duties.
14%