Which one of the following represents a weakness in internal control regarding the human resources area?
A) The payroll staff distributes paychecks to employees in other departments.
B) The payroll department supervisor makes decisions regarding the hiring of payroll department employees.
C) The supervisors of all departments are responsible for initiating requests for salary increases for their subordinate employees.
D) Supervisors are responsible for reviewing and approving time reports of their subordinate employees.

Question

Quizplus · Accepted Answer

The payroll staff distributing paychecks to employees in other departments is a weakness as it increases the risk of unauthorized access to paychecks, which may lead to fraudulent activities. Ideally, paychecks should be distributed by the employees' respective supervisors or HR personnel to ensure proper control and security. Option B, C, and D are regular responsibilities assigned to supervisors or HR departments and do not represent weaknesses in internal control.

Which One of the Following Represents a Weakness in Internal