A CPA Reviews an Entity's Payroll Procedures

question 46

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.

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Definitions:

Arboreal

Describing organisms that live in trees or are adapted to a life in the trees.

Orthologs

Genes across various species originating from a single ancestral gene through the process of speciation, which continue to perform the same function.

Gene Duplication

A genetic event that results in the creation of an extra copy of a gene, leading to genetic variation that can be acted upon by natural selection.

Bilaterians

Animals that possess bilateral symmetry, having a body plan that includes a head and tail (anterior-posterior axis), a back and belly (dorsal-ventral axis), and right and left sides.