Learn how governments use internal controls to administer payroll.
A NASBA-approved course developed by the University of Georgia for government employees.
Format: Online course
Hours: 6 hrs./0.6 CEU/7.2 CPEs
When: Start anytime
Cost: $219 - $259
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.
In this online course, 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:
- Internal Control Review
- Importance of Internal Control
- Payroll and Benefit Accounting – An Overview
- Effective Internal Controls Over Payroll
- Segregation of Duties
- Internal Control Deficiencies
Certificate of Program Completion
The course is one of four courses in the Internal Control series, which includes:
- Internal Controls: Accounts Payable and Cash Disbursements
- Internal Controls: Accounts Receivable and Cash Receipts
- Internal Controls: Capital Assets
- Internal Controls: Payroll
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
- 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
Field of Study: Auditing (Governmental)
Delivery Method: QAS Self Study
Advance Preparation: None
Program Level: Basic
$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.
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. During the first 10 days of your course, if you have not completed any course work, you may opt for a one-time transfer of your enrollment to another student for a fee of $50; the new student (i.e., substitute) would have up one month from the transfer date to complete the course. Written requests should be sent to firstname.lastname@example.org.
- The University of Georgia will award 0.6 Continuing Education Unit (CEU) or 7.2 CPEs upon successful completion of this course.
- A University of Georgia CEU transcript is available at any time upon written request.
- A Certificate of Completion will be awarded by the University of Georgia, Carl Vinson Institute of Government.
Note: Carl Vinson Institute of Government University of Georgia National Registry Sponsor Number: 140808
In accordance with the standards of the National Registry of CPE sponsors, CPE credits granted are based on a 50-minute hour.
Certification or Licensure Information:
This course qualifies as an elective in the completion of and the maintenance of the Local Finance Officer Certification Program for local government personnel in the State of Georgia. This course could also qualify for continuing professional education requirements for CPAs.
Many state licensing boards require that CPAs maintain and improve their skills through continuing professional education (CPE) courses. This course is approved by the National Association of State Boards of Accountancy (NASBA).