An Organization Has Implemented a New Automated Payroll System That

question 321

Multiple Choice

An organization has implemented a new automated payroll system that contains a table of pay rates that are matched to employee job classifications. Which control should an internal auditor suggest in order to ensure that the table is updated correctly, and is used only for valid pay changes?

• A) Restrict data-table access from management and line supervisors who have the authority to determine pay rates.
• B) Require a supervisor in the department, who has the ability to change the table, to compare the changes to a signed management authorization.
• C) Ensure that adequate edit and reasonableness checks are built into the automated system.
• D) Require a manager, who is independent of the system and who cannot change the table, to authorize and sign-off on any employee pay changes.

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Definitions:

Bladder Distention

An abnormal enlargement of the bladder due to accumulation of urine, often caused by an obstruction or inability to urinate.

Perineal Muscles

Muscles located in the perineum, the area between the anus and the genitals, that support the pelvic floor and are involved in functions such as urinary control and sexual activity.

Physiological Signals

Biological data generated by the body, used to measure and assess bodily functions, such as heart rate, brain activity, and muscle movement.

Urinary System

The body's drainage system for removing wastes and extra water, including the kidneys, ureters, bladder, and urethra.