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:

Genetically Engineered

The alteration of the genetic makeup of an organism using biotechnology to include traits that are not naturally found in the organism.

Biofactories

Facilities that utilize biological processes, such as fermentation or enzyme production, for the manufacturing of pharmaceuticals, chemicals, or food products.

Mutation

A change in the DNA sequence within a gene or chromosome of an organism that results in the creation of a new character or trait not found in the parental type.

Natural Selection

The process by which organisms better adapted to their environment tend to survive and produce more offspring, a central concept in Charles Darwin's theory of evolution.