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Professional Certificate · Master's level · CPP-23
Payroll Auditing and Internal Control
For: Payroll managers and administrators, internal controllers, auditors and human resources managers responsible for the reliability of payroll.
Learning outcomes
- Check the compliance of payroll and of social security and tax returns.
- Audit payroll configuration in software or an HR information system.
- Design an internal control plan for payroll.
Programme over 4 weeks
| Week | Content |
|---|---|
| Week 1 | Social security contributions due to IPRES and CSS, and tax withholdings on salaries, to be studied from the Code général des impôts (General Tax Code); rates and ceilings always checked at the source. |
| Week 2 | Consistency checks on payroll and on social security and tax returns; diagnosis of anomalies in a fictitious payroll. |
| Week 3 | Audit of payroll parameters in software or an HR information system, in a virtual lab; security and confidentiality of payroll data. |
| Week 4 | Professional simulation: audit of a fictitious payroll, diagnosis of anomalies and internal control plan. |
Assessment
Marked professional simulation, assessed against a rubric (70%): audit of a fictitious payroll and internal control plan, with diagnosis of anomalies; online knowledge-check quiz (30%). The payroll data are fictitious; rates and ceilings are checked at the source.
The certificate is awarded with a mark of at least 10 out of 20.
Optional: Payroll Internal Control and Changes to the Framework
An additional 1-credit module over 2 weeks (CPP-23C), awarded as a separate certificate; together with this certificate, it makes up the full course component of the original programme.
- Consolidating the payroll internal control plan and following up on identified anomalies.
- Outlook: effects of the new Code de la sécurité sociale (Social Security Code; projet de loi n°16/2026), passed by the Assemblée nationale (National Assembly) on 18 August 2026, promulgation not verified.
At your own pace: the self-paced pathway
In a class, this certificate takes 4 weeks, on the cohort's dates. On the self-paced pathway, you start whenever you like, online, and progress at your own pace. The price is the same.
Estimate how long my pathway will take
- Duration
- about 4 weeks
- Estimated end
- 4 weeks after you start
- Examination
- Online, subject to available slots, no earlier than 4 weeks after you start
- Payment
- In a single payment
An indicative estimate, for a start today and 40 hours of work. You can change your pace along the way; the pathway must be completed within 12 weeks (about 3 months) of your start. Your e-Campus access opens with your first payment.
Admission
Experience in preparing or checking payroll assessed on application. Admission based on application; detailed requirements set by the school.
The credits you earn are recognised without further assessment if you later join the programme they come from, Professional Master's degree in Human Resources Management, within a period set by the certificate regulations.