An Auditor Would Consider Internal Control Over a Client's Payroll

question 13

Multiple Choice

An auditor would consider internal control over a client's payroll procedures to be ineffective if the payroll department supervisor is responsible for

• A) Hiring subordinate payroll department employees.
• B) Having custody over unclaimed paychecks.
• C) Updating employee earnings records.
• D) Applying pay rates to time tickets.