In case of workers wages which system of internal check you would suggest to avoid errors and frauds

Following steps should be taken to prevent error and frauds in case of workers wages :

1. Recording Of Work :-
In some factories wages are paid according the amount of work done by the worker. In this case card should be given to the worker and the amount of work should recorded on the card daily. This card should be signed by the worker and head incharge of the department. If goods are produced by the worker then these should be delivered to the store keeper. He should also sign on the card.

2. Recording Of Time :-
In some factories wages are paid according the working hours. In this case also each worker is given a card. When he enters in the factory, Lime keeper enters the date and time of entry in the factory on the card. When worker leaves the factory the time is again recorded on it. So keeping in view the total working hours he will be paid. There will be no chance of error.

3. Allocation Of Duties :-
The internal check system should be operative at all stages in employees remuneration. The duties of the workers should be clearly defined so that each worker may be held responsible for his job.

4. Wages Sheet Preparation :-
While preparing the wages sheet it should be sub divided to ensure that work is checked properly. Wages sheet should be prepared in such a way that it should provide various information's like name, trade, rate of wages, time, deduction, gross and net wages of the workers. All the officials who provide the information's should also sign on the wages sheet. It will make the internal control very effective.

5. Separate Staff For Sheet Preparation :-
Cashier should not prepare the wages sheet separate staff should prepare the wages sheet and handed over it to the cashier.

6. Exact Amount :-
According the wages sheet exact amount of wages sheet should be drawn by the cashier.

7. Payment Under Proper Supervision :-
The payment of wages to the worker should be made under the proper supervision of responsible official. So that the chance of misappropriation may be reduced.

8. Case Of Absent Workers Wages :-
Special arrangements should be made for the payment of absent workers. The wages of absent workers on their behalf.

9. Temporary Workers Payment :-
Casual workers payment may not be mixed with the payment of other workers. The officer who will empire such labour will certify and then it will make the payment. It will remove the chances of fictitious payment.

10. Sign On Wages Sheet :-
All the officers should sign and certify the wages sheet that payments are made correct.

11. Record Of Unpaid Wages :-
Cashier should prepare the list of unpaid wages. All the concerned officers like foreman, and works manager should sign the list.

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