An Effective System of Internal Control Over the Payroll Function

question 12

Multiple Choice

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

• A) Verification of agreement of job time tickets with employee clock card hours by a payroll department employee.
• B) Reconciliation of totals on job time tickets 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.

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Definitions:

Peripheral Nervous System

Part of the nervous system that consists of the nerves and ganglia outside of the brain and spinal cord, responsible for connecting the central nervous system to limbs and organs.

Medulla

A portion of the brainstem that controls vital functions such as heartbeat and breathing.

Brain

The complex organ located in the skull, responsible for coordinating sensory information, and directing motor responses; center of the nervous system.

Neural Impulse

An electrical signal that travels along a neuron, facilitating the transmission of information in the nervous system.