Accounting Information Systems 9th Edition by James Hall

تمرين 9

Which of the following is not a payroll system internal control?
A) Supervisors verify the accuracy of employee time cards.
B) The accounts payable department verifies the accuracy of the payroll register before transferring payroll funds to the general checking account.
C) Paychecks are distributed by an independent paymaster.
D) The general ledger department reconciles the labor distribution summary and the payroll disbursement voucher.
E) All are payroll system controls.