Learn how governments use internal controls to administer payroll.

A NASBA-approved course developed by the University of Georgia for government employees.

Snapshot

Format: Online

Hours: 5

Credits: 0.5 CEUs / 6.0 CPEs

When: Start anytime

Cost: $219 - $259

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Internal Controls: Payroll explains:

  • the components of a comprehensive internal control system and the importance of internal controls
  • the comprehensive internal controls that should exist for payroll
  • what is required for a proper segregation of duties for payroll

The online format allows you to progress at your own pace, augmented by consultation with a financial professional upon request.

You will learn:

  • The five interrelated components of an effective control system
  • Legal and accounting perspectives on the importance of internal controls
  • How internal controls deter fraud and why strong internal controls are needed over payroll
  • How to account for payroll and benefits in a governmental setting
  • What duties should be segregated for effective payroll control
  • How to recognize and report the different types of internal control deficiencies

The curriculum consists of 6 Lessons:

  1. Internal Control Review
  2. Importance of Internal Control
  3. Payroll and Benefit Accounting – An Overview
  4. Effective Internal Controls Over Payroll
  5. Segregation of Duties
  6. Internal Control Deficiencies

Certificate of Program Completion
The course is one of four courses in the Internal Control series, which includes:

The University of Georgia will award a Certificate of Program Completion to graduates who successfully complete the four-course series in a 12-month period.

Who Should Attend?

Internal Controls: Payroll is one of a series of four internal control courses designed primarily for state and local government employees who require knowledge of basic internal controls.

In addition, the course is highly relevant for:

  • Professionals with private sector experience who want to gain knowledge of governmental payroll processes
  • Accounting professionals preparing for the CPA exam or seeking continuing professional education.
  • Local governmental employees who require knowledge of the local government payroll process.
  • Local government employees who seek to meet requirements of the Local Government Finance Officer Certification Program offered through the University of Georgia’s Carl Vinson Institute of Government

Course Information

Course Number: 

0524-004

Course Date Info: 
  • Enroll at any time
  • Complete the course's required online quizzes and exercises within 30 days of issuance of course access details (i.e., a Welcome email containing the course URL, username and password)
  • To complete this course, you will read the lessons and complete each lesson's interactive exercises and quizzes. At the conclusion of the final lesson, you must also successfully complete an online final examination with a score of 70% or better. Throughout the lessons, you will encounter many different types of interactive exercises, including matching, drag and drop and jumbled words
  • For more details about the course, please click on the downloadable files titled, How It Works and Frequently Asked Questions

Course Format:
Field of Study: Auditing (Governmental)
Delivery Method: QAS Self Study
Advance Preparation: None
Program Level: Basic
Prerequisites: None

Course Fee(s): 

$219 (US Funds) — Residents of Georgia
$259 (US Funds) — Non-residents of Georgia
$50 (US Funds) — One-Month Extension (Only one extension is granted per participant.)

Prepayment is required to be registered. Prices listed are per person. Prices are subject to change.

Cancellation/Refund Policy:
The Georgia Center will gladly issue full refunds for cancellations received in writing prior to the release of course access information. You may cancel your enrollment at any time during the course and receive a refund less a $50 administrative fee, provided that you have not accessed the online course material at all. Written requests should be sent to student@georgiacenter.uga.edu.