Good internal controls over payroll would include all of the following EXCEPT that:
A) accounting for payroll should be separate from hiring and firing of employees.
B) disbursement of paychecks should be separate from the function of maintaining payroll records.
C) employees should clock in and out to insure accuracy of work hours.
D) cash receipts from customers should be separated from the accounting for accounts receivable.

Question

Quizplus · Accepted Answer

This option relates to internal controls over cash receipts and accounts receivable, which is not specifically related to payroll. A, B, and C are all good internal controls over payroll, ensuring separation of duties and accurate recording of employee hours worked and pay received.

Good Internal Controls Over Payroll Would Include All of the Following