Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

تمرين 5

Which of the following procedures would most likely be considered a weakness in an entity's internal controls 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 payroll department and signed by the treasurer.
C) The employee who distributes payroll checks returns unclaimed payroll checks to the payroll department.
D) The personnel department sends employees' termination notices to the payroll department.