Compensation System Deficiencies
From Knowledge base
5-802.2 System Deficiencies Refer to 5-109 for guidance on determining whether an internal control system deficiency is significant. Significant compensation system internal control deficiencies:
(1) result in a determination that additional audit procedures must be performed in related audits to protect the Government’s interest, or
(2) may directly result in or cause unreasonable compensation costs for the employee services rendered.
