In the Weekly Computer Run to Prepare Payroll Checks,a Check

question 47

Multiple Choice

In the weekly computer run to prepare payroll checks,a check was printed for an employee who had been terminated the previous week.Which of the following controls,if properly utilized,would have been most effective in preventing the error or ensuing its prompt detection?

• A)A control total for hours worked,prepared from time cards collected by the timekeeping department.
• B)Requiring the treasurer's office to account for the numbers of the prenumbered checks issued to the computer department for the processing of the payroll.
• C)Use of a check digit for employee numbers.
• D)Use of a header label for the payroll input sheet.

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Definitions:

Piercing

Piercing, often related to "piercing the corporate veil," refers to the legal decision to treat the rights or duties of a corporation as the rights or liabilities of its shareholders or directors.

Corporate Veil

A legal concept that separates the actions and liabilities of a corporation from those of its shareholders or directors.

Personal Liability

The legal responsibility of an individual to satisfy debts or obligations from personal assets, not protected by limited liability through a corporate structure.

Incorporators

Individuals involved in forming a corporation, who sign the articles of incorporation and may act as temporary directors until a board is elected.