A CPA Reviews an Entity's Payroll Procedures

question 7

Multiple Choice

A CPA reviews an entity's payroll procedures. The CPA would consider internal control to be less than effective if a payroll department supervisor was assigned the responsibility for:

• A)distributing payroll checks to employees.
• B)reviewing and approving time reports for subordinate employees.
• C)hiring subordinate employees.
• D)initiating requests for salary adjustments for subordinate employees.