Some of a Company's Payroll Transactions Were Batch Posted to the Payroll

question 198

Multiple Choice

Some of a company's payroll transactions were batch posted to the payroll file but were not uploaded correctly to the general ledger file on the mainframe. The best control to detect this type of error would be.

• A) Edit controls on the payroll file.
• B) Appropriate segregation of duties for batch approval.
• C) Validation of hash totals.
• D) Reconciliation of paychecks to the bank account.

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