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 best control to address the threat of unauthorized changes to the payroll master file. This involves separating responsibilities and duties related to the master file among different individuals to prevent any one person from having too much control or influence over the file. Field checks and batch totals are designed to detect errors, not prevent unauthorized changes to the file. Sound hiring procedures are important for hiring trustworthy employees, but do not specifically address the threat of unauthorized changes to the payroll master file.

Which of the Following Is a Control That Addresses the Threat