Human Resource Operations: Internal Controls Practices and Risks for Pre-Employment Background Checks and Overload Pay

Higher education institutions seek to recruit and hire the best candidates. To achieve their goals, human resources (HR) and payroll departments play a significant role to address compliance requirements and follow successful practices and procedures while relying on other institutional departments to help safeguard their hiring processes.

Baker Tilly’s higher education specialist Kyra Castano recently published an article with Portland State University’s Internal Audit Office for the Association of College & University Auditors (ACUA) Journal, identifying key hiring risks for institutions and outlining leading industry practices for background checks, overload and supplemental pay and internal controls.