Which of the Following Is an Effective Internal Accounting Control

question 59

Multiple Choice

Which of the following is an effective internal accounting control used to prove that production department employees are properly validating payroll time cards at a time-recording station?

• A) Internal auditors should make observations of distribution of paychecks on a surprise basis.
• B) Time cards should be carefully inspected by those persons who distribute pay envelopes to the employees.
• C) One person should be responsible for maintaining records of employee time for which salary payment is not to be made.
• D) Daily reports showing time charged to jobs should be approved by the supervisor and compared to the total hours worked on the employee time cards.

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Definitions:

Record

An individual entry in a database that typically represents a single item, person, or transaction.

Compacting

The process of optimizing database efficiency by reducing the file size and reorganizing data to eliminate unused space.

Backing Up

The process of creating a copy of data stored on a computer or system to prevent loss of information in case of a hardware failure, data corruption, or other disasters.

Column Heading

The label or title at the top of a column in tables or spreadsheets that describes the type of data contained in the column.