The Most Vital Control in Preventing Unauthorized Changes to the Payroll

question 56

Multiple Choice

The most vital control in preventing unauthorized changes to the payroll master file is

• A) hiring totally honest people to access and make changes to this file.
• B) segregation of duties between the preparation of paychecks and their distribution.
• C) segregation of duties between the authorization of changes and the physical handling of paychecks.
• D) having the controller closely review and then approve any changes to the master file.

---

Definitions:

Avoid Obligations

Acts or strategies aimed at legally bypassing or evading responsibilities, duties, or liabilities one is bound to.

United Nations Convention

An international treaty formed under the auspices of the United Nations, aimed at addressing global issues through mutual agreement among member states.

International Sale Of Goods

The sale transaction of goods between parties located in different countries, governed by various international laws and conventions.

Consequential Damages

Indirect losses or damages that result from a breach of contract, beyond the immediate harm.