Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 59

Which of the following activities most likely would be considered a weakness in an entity's internal control over payroll?
A) A voucher for the amount of the payroll is prepared in the general accounting department based on the payroll department's payroll summary.
B) Payroll checks are prepared by the accounts payable department and signed by the treasurer.
C) The employee who distributes payroll check returns unclaimed payroll checks to the payroll department.
D) The personnel department sends employees' termination notices to the payroll department.