A CPA Reviews a Client's Payroll Procedures

question 25

Multiple Choice

A CPA reviews a client's payroll procedures.The CPA would consider internal control to be less than effective if a payroll department supervisor was assigned the responsibility for:

• A)Distributing payroll checks to employees
• B)Reviewing and approving time reports for subordinate employees
• C)Hiring subordinate employees
• D)Initiating requests for salary adjustments for subordinate employees