Tell me about a time when payroll expense or liability is posted incorrectly. What did you do?

I first confirmed the facts and contained the immediate impact. Next, I reviewed the payroll register, HR summary, bank file, and GL reconciliation and coordinated the action to reconcile gross pay, overtime, deductions, tax, social security, and GL posting. After verifying the result, I summarized the root cause, preventive control, owner, and follow-up plan so the issue would not recur.