Scheduling a payroll audit is more than just setting the time, date, and place. This is an excellent opportunity for the auditor to learn something about the employer and gain an advantage before beginning the audit. In order for the scheduling process to work to the advantage of the auditor, the auditor should be well prepared before picking up the phone.

If the employer to be scheduled has been audited once before, the auditor must review the last audit. This last audit should have historical information about the employer, such as the findings, the cause of the findings, the type of payroll, and the procedures used by the auditor. With this information in hand the auditor can question the employer to determine if any changes were put in place since the last audit. The auditor can have a discussion with the employer and determine if any changes or lack of changes will affect the audit.

Another step the auditor must do before calling, regardless if the employer was ever audited, is review the collective bargaining agreement and remittance reports provided by the find for the audit. This will give the auditor information to use when questioning the employer. For example: by looking at the remittance reports, the auditor will know how many employees are being reported. The auditor should ask the employer how many employees are on the payroll. Depending on the answer (are the two amounts the same or very different?), the auditor can direct the questioning to determine if a potential problem has been discovered.

With this information the auditor can now ask the employer questions to help him or her be more efficient during fieldwork. It will also help the auditor plan how much time may be required for the fieldwork. Potental issues may also be raised that will help the auditor determine how to approach the audit. For example the well-prepared auditor will know the probation period before contributions are to begin. If the employer tells the auditor that they are waiting sixty days, the auditor already knows a problem exists and can plan accordingly. Also, if the auditor plans to send the employer a pre-audit questionnaire, he or she can now tailor it to try to obtain answers to the potential issues raised during the conversation with the employer.

The auditor should have any pertinent documents readily available and know how to answer questions from the employer. If the fund sends the employer an audit notification letter, the auditor should reference it when calling. If the employer states that they do not have this letter, the auditor should be able to email a copy immediately. The auditor should have a list of records required and be able to explain to the employer, if asked, why these records are required. The auditor should also be able to explain to the employer what happens if they refuse to schedule the audit or supply records.

Tips for Efficient Scheduling:

• If doing several audits in one geographical area, review all of them before calling any employers. This will help determine how much time will be required.
• Always ask the employer their work schedule then select an audit time based upon it. You do not want to tell the employer that you will arrive at 9 AM, when the employer starts her work day at 7 AM.
• Avoid letting the employer choose the time. Many times an employer with problems will choose a Friday afternoon.
• Be prepared to schedule in non-business hours. If the employer says "I can only do this on a Saturday or in the evening," surprise the employer and schedule it then.
• You can let the employer know that their audit is one of several audits. This tends to increase the level of cooperation.
• Email a confirmation letter to the employer right after scheduling the audit.
• Re-confirm with the employer a few days to a week prior to the audit via phone or email.
• Send a pre-audit questionnaire.
• Even though you have GPS and internet directions, ask the employer to assist you with directions.

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