Which of the Following Is Not an Internal Control Procedure

question 93

Multiple Choice

Which of the following is not an internal control procedure for payroll?

• A) observe clocking in and out time for the employees
• B) payroll depends on a fired employee's supervisor to notify them when an employee has been fired
• C) payroll requires employees to show identification when picking up their paychecks
• D) changes in pay rates on a computerized system must be tested by someone independent of payroll

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