eGovPayroll Pre-Audit System: A Web-Based Automated Payroll Discrepancy Detection

Government agencies in the Philippines continue to encounter

persistent challenges in payroll processing, particularly in the

manual verification of data, inconsistent tax calculations, and

inadequate monitoring of withholding tax obligations. These

recurring inefficiencies often lead to discrepancies, non-

compliance with Bureau of Internal Revenue (BIR)

regulations, and delays in remittance reporting. Addressing

these issues requires a modernized, technology-driven

approach that replaces manual audit procedures with

automated and accurate digital verification.

This research presents the eGovPayroll Pre-Audit System, a

web-based automated solution designed to streamline payroll

verification, detect discrepancies, and compute taxes

accurately based on current BIR tax tables. Through

automated payroll extraction, real-time discrepancy detection,

category-based payroll management, and smart validation

workflows, the system reduces human error and significantly

increases audit efficiency. By providing a centralized platform

for payroll comparison, tax computation, and pre-audit

reporting, the system enhances transparency and strengthens

financial accountability in government operations.

The proposed innovation empowers accounting and audit

officers with a faster, more accurate, and data-driven method

of validating payroll records. Ultimately, the system

demonstrates the potential of digital transformation to

modernize government processes and improve compliance

with national tax regulations.