Internal Control Activities Within the Payroll Process, Identified as Segregation

question 34

Multiple Choice

Internal control activities within the payroll process, identified as segregation of duties, would include which of the following?

• A)Payroll preparation, authorization of new hiring and pay rates, information systems, and general accounting should all be performed by different departments and / or different people.
• B)IT controls over computer records and physical controls in records storage areas.
• C)The payroll register is checked for mathematical accuracy and agreement with authorized pay rates and deductions.
• D)Supervisor approval of time sheets prior to preparation of payroll documents.

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Definitions:

Structured Interview

An interview method where all candidates are asked the same set of predefined questions.

Reverse Discrimination

Refers to the act of giving preferential treatment to members of previously disadvantaged or minority groups, which is perceived as discriminating against those in the majority.

Latino Employees

Workers who identify as Latino, emphasizing the diverse cultural, national, or ethnic backgrounds they may come from.

Affirmative Action

Policies and procedures designed to combat discrimination and promote diversity in hiring and admissions.