Part Time Employee Entitlements

Do you have a common internal control or process for payroll that I didn’t include? It would be awesome if you could share it with our little community in the comments 🙂

Part 2 covering tests of controls and substantive procedures will be coming out on Tuesday!

00:00 Introduction and welcome
01:38 Processes involved with payroll and employee entitlements
13:03 Common internal controls over payroll

Videos on accounting for employee entitlments – IFRS19 / AASB119
From Dr Helen Spiropolous –
From IFRS Box –
From Mastering IFRS – Long Service Leave –


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Camera – Sony A6500 + 28mm
Mic – Rode Wireless Go
Monitor – SmallHD Focus
Lighting – Aputure 120dii
Green screen – Elgato