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1. Industry-Specific Assertions: Include when the organization operates in industries with specific payroll requirements (e.g., agriculture, hospitality)

2. Collective Agreement Compliance: Include when employees are covered by collective agreements with specific pay provisions

3. International Payroll Assertions: Include when the organization processes payroll for employees working overseas

4. Contractor Payment Assertions: Include when the organization regularly engages contractors through the payroll system

5. Special Allowances Assertions: Include when the organization has complex allowance structures or special payment arrangements

1. Schedule 1: Control Testing Matrix: Template for documenting testing of each assertion and recording evidence

2. Schedule 2: Compliance Checklist: Detailed checklist of compliance requirements mapped to relevant assertions

3. Schedule 3: Risk Assessment Matrix: Assessment of risks associated with each assertion area

4. Appendix A: Key Definitions: Definitions of technical terms and concepts used in the assertions

5. Appendix B: Reference Documents: List of relevant policies, procedures, and regulatory guidelines

6. Appendix C: Sample Testing Templates: Standard templates for testing different types of assertions