Which Aspect of Internal Controls for Payroll Relates to the Sarbanes-Oxley

question 29

Multiple Choice

Which aspect of internal controls for payroll relates to the Sarbanes-Oxley Act?

• A) Protecting employee retirement funds
• B) Cross-training employees and altering duties
• C) Limiting the number of employees authorized to disburse payroll
• D) Ensuring the complexity of the audit trail

---

Definitions:

Traditional Recruitment

The process of filling job vacancies through conventional methods such as advertising in newspapers, job fairs, or using employment agencies.

Realistic Job Previews

A tactic used by organizations to provide prospective employees with a true representation of what working in a particular role or company is like, including both positive and negative aspects.

Selection Decisions

The process of choosing from a group of candidates the individual or individuals most likely to succeed in a job.

Prospective Manager

An individual who is being considered or trained for a managerial position within an organization.