Which of the Following Procedures Represents a Weakness in Internal

question 475

Multiple Choice

Which of the following procedures represents a weakness in internal controls for payroll?

• A) The payroll clerk distributes signed payroll checks. Undistributed checks are returned to the payroll department.
• B) The accounting department wires transfers funds to the payroll bank account. The transfer is based on totals from the payroll department summary.
• C) The payroll department prepares checks using a signature plate. The treasurer supervises the process before payroll checks are distributed.
• D) The payroll department prepares checks. The chief financial officer signs the payroll checks.

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Definitions:

Muscle Strength

The ability of a muscle or group of muscles to exert force against resistance, essential for physical fitness and performing daily activities.

Maximal Force

The highest amount of force that a muscle or group of muscles can generate during a single maximal contraction.

Optimal Force

The best or most efficient level of force that can be produced by a muscle or group of muscles during a specific movement.

Psychological States

Conditions of the mind that affect thinking, feeling, and behaving in varying degrees of consciousness and unconsciousness.