“You can have a formula that adds every number correctly and still pay someone the wrong amount. You can have a file that looks complete and still have rejected transactions. You can have a new system that works for most employees and fails for the people whose circumstances are more complicated.”
I paused.
“Payroll requires accurate source data, appropriate controls, tested processes, clear approvals, and people who understand the consequences of errors.”
The chief operating officer nodded.
“What should we do differently?”
“First, don’t introduce major changes without representative testing.
