An Effective System of Internal Control Over the Payroll Function

question 28

Multiple Choice

An effective system of internal control over the payroll function would include:

• A)verification of agreement of job time sheets with employee recorded hours by a payroll department employee.
• B)reconciliation of totals on job time sheets with job reports by employees responsible for those specific jobs.
• C)custody of rate authorization records by the supervisor of the payroll department.
• D)preparation of payroll transaction journal entries by an employee who reports to the supervisor of the human resource department.