Which of the following is a control that addresses the threat of unauthorized changes to the payroll master file?
A) field checks
B) batch totals
C) segregation of duties
D) sound hiring procedures

Question

Quizplus · Accepted Answer

Segregation of duties is the control that addresses the threat of unauthorized changes to the payroll master file. By separating the responsibilities of adding, changing, and deleting employee information in the payroll master file, the risk of unauthorized changes can be reduced. Field checks and batch totals are controls that help ensure the accuracy and completeness of data input, but do not specifically address unauthorized changes. Sound hiring procedures are important for maintaining a trustworthy workforce but are not a specific control for preventing unauthorized changes to the payroll master file.

Which of the Following Is a Control That Addresses the Threat