Internal Control Activities Within the Payroll Process, Identified as Segregation

question 8

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:

Leader Behaviors

Actions and conduct exhibited by a leader that influence their effectiveness in guiding and directing their team towards achieving objectives.

Empirical Research

Research based on observed and measured phenomena, aiming to obtain knowledge through empirical evidence.

Process Approach

A methodology in management and quality improvement that views activities as collections of interconnected processes, focusing on optimizing these processes to enhance performance.

Wide-Ranging

Covering a broad scope or variety of topics, areas, or subjects, often indicating an extensive or comprehensive reach.