All of the following are controls that should be implemented in a payroll process,except
A)supervisors distribute paychecks since they should know all employees in their department.
B)someone independent of the payroll process should reconcile the payroll bank account.
C)sequential numbering of paychecks and accounting for the numbers.
D)restrict access to blank payroll checks and documents.

Question

Quizplus · Accepted Answer

Supervisors distributing paychecks is not a control that should be implemented in a payroll process. This would increase the risk of errors or fraudulent activity, as supervisors may not have the necessary expertise or objectivity to ensure accuracy in payroll processing. Instead, payroll should be handled by trained payroll personnel who are separate from departmental supervisors.

All of the Following Are Controls That Should Be Implemented