What method is used to assess anomalies in employee costs?

The method of agreeing salary with the payroll register for employees is an effective approach to assess anomalies in employee costs. This process involves verifying that the amounts recorded in the payroll system match the actual wages paid to employees. By ensuring this alignment, auditors can identify discrepancies such as unauthorized payments, overpayments, or inconsistencies that may indicate potential errors or fraud in the reporting of employee costs.

This method directly ties the financial records to the actual disbursements made, allowing for an accurate assessment of payroll-related expenses. It's a critical procedure as payroll usually represents a significant portion of an organization's operational costs, making it essential to have a reliable verification process in place.

The other options, while potentially useful in different contexts, do not directly relate to assessing employee costs. Inspecting correspondence with suppliers, for instance, focuses more on procurement and vendor transactions rather than employee remuneration. Similarly, performing reconciliation of loans addresses liabilities rather than payroll expenses, and reviewing post year-end payments for provisions is less about the direct costs incurred during the period and more about assessing year-end financial adjustments, which may not provide immediate insight into employee costs within the reporting period.