This is a lecture paper on Expenditures Processes and Controls. Expenditures Processes and Controls-Payroll are Fixed Assets Relief is an excellent tool for the prepare tracking depreciable items for a client, combining the ability to track detailed tax information and accounting information as well. Objective of this lecture is- introduction to payroll and fixed asset processes, Payroll processes, Risks and controls in payroll processes, Fixed asset processes, Risks and controls in fixed asset processes, IT Systems of fixed asset processes, and more.