Preparing evidence for a payroll application audit

Audits stall when evidence arrives late. The following list reflects what we request at kick-off for most domestic payroll packages used in Japan.

Access

• Read-only login for the auditor, or a supervised screen-share schedule if policy forbids external accounts
• Named administrator who can explain security roles
• Confirmation of which legal entities and pay groups are in scope

Configuration artefacts

• Screenshots or exports of allowance and deduction rule tables
• Approval workflow diagrams or equivalent screen paths
• Interface file layouts for attendance inbound and accounting outbound

Samples

• Two recent closed pay periods
• A small employee sample spanning new hires, leavers, and long-tenure staff
• At least one employee with special payments in the sample window

Procedures

• Current desk procedures for the payroll team (even if informal)
• Escalation path for calculation disputes

Gathering this before week one of fieldwork usually recovers several days of calendar time. If your vendor must approve exports, start that conversation when you sign the engagement letter — not when the auditor arrives.