Payroll Auditing: Using a Pre-Audit Questionnaire


The pre-audit questionnaire becomes a very useful tool in helping the payroll auditor plan the audit when simple yet specific questions relating to the fund’s rules are asked (e.g., When do contributions begin for new employees?). For example, if contributions are due from the date of hire and the employer answers “after thirty days” on the questionnaire, the auditor already knows where a problem exists. Questions dealing with vacations, holiday pay, overtime, and capping hours can help the auditor pinpoint the potential problem areas before going out into the field.