Extended story: three-month payroll audit review
A mid-size Chiayi manufacturer asked API Future to review Q4 payroll ahead of a group internal audit. Headcount sat near 180. HR and finance had not sat in the same exception meeting for over a year.
We sampled new hires, overtime-heavy lines, and anyone with meal or shift allowances. The largest cluster of exceptions was contribution bases that lagged a July raise. Finance had posted the higher salary expense; remittance forms still used the June figure for forty-two people.
The findings memo ranked that cluster first, then rest-day pay on a single rotating shift, then missing overtime approvals for contractors misclassified as employees in attendance only. HR owned the remittance correction; finance owned the accrual true-up. The group auditors received the same pack both departments had already reviewed.
Constraint worth noting: document transfer took six business days longer than planned because attendance exports lived on a plant PC offline on weekends. Future engagements now lock a transfer date in the intake email.