Controls Applicable to Paying the Payroll and Protecting Unclaimed Wages

question 54

Multiple Choice

Controls applicable to paying the payroll and protecting unclaimed wages include all of the following except

• A) payroll cheques and bank transfers should be signed or authorized by finance office personnel involved in preparing or recording the payroll.
• B) payroll cheques, where used should be distributed to employees by finance office personnel not involved in preparing or recording the payroll.
• C) any unclaimed payroll cheques should be stored in a safe or vault in the finance office.
• D) finance office personnel should check the agreement of the names and amounts on cheques or bank transfers with payroll register entries.

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