Methodology of internal control of deductions made from the wages of employees of the organization

Abstract

Importance: problems arising during mandatory and initiative deductions from the wages of employees of the organization, incorrect calculation of deductions from wages leads to a decrease in the social security of the employee and penalties for the organization. Scientific and methodological tools for internal control of the correctness, completeness of deductions from employees’ wages and the timeliness of such calculations will allow timely detection of violations, prevent them, make the most rational decisions to eliminate emerging deficiencies, monitor the correctness of decisions made. Purpose: to conduct research on the organization of internal control of deductions made from employees’ wages based on the study of special literature and regulatory documents on the subject of the study, to develop recommendations on the methodology for conducting such an audit. Research design: substantiation of the relevance of creating a system of internal control of deductions made from employees’ wages, determination of the algorithm for conducting internal control of deductions, highlighting the key points of the local act on the organization of internal control of deductions made from wages. In the process of achieving this goal, a set of measures of scientific knowledge was used: analysis, synthesis, a systematic approach, accounting and reporting principles. Results: the need for internal control of deductions made from employees’ wages was confirmed, the composition and content of the relevant sections of the local act defining the organization of internal control were determined, separate organizational aspects of the control of deductions were proposed.