An Internal Auditor Is Reviewing a New Automated Human Resources

question 16

Multiple Choice

An internal auditor is reviewing a new automated human resources system. The system contains a table of pay rates which are matched to the employee job classifications. The best control to ensure that the table is updated correctly for only valid pay changes would be to:

• A) Limit access to the data table to management and line supervisors who have the authority to determine pay rates.
• B) Require a supervisor in the department, who does not have 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 that all pay changes be signed by the employee to verify that the change goes to a bona fide employee.