The Finance Sector Union has accused Commonwealth Bank of causing stress and unsafe practices through a performance management culture focused on meeting sales targets.The FSU conducted what it called a "snap audit" of CBA employment practices last month, looking at workloads, staffing levels and targets. It accused the bank of understaffing, not paying for overtime and not paying superannuation on any hours worked above the minimum contract hours for part-time staff.It described the bank's culture as "risky and dangerous" and called on it to abolish the link between targets and pay."It has led to the CBA being at the centre of a series of scandals that have undermined community confidence in the entire banking and financial sector," the FSU said.In April the Australian Bankers Association launched a review of banks' remuneration practices.A CBA spokesperson told Fairfax Media that the FSU's claims did not match with its results from its own staff surveys, in which more than 80 per cent of staff participated.The spokesperson said CBA would be participating in the ABA review.