Accounting Information Systems 8th Edition by James Hall

Exercise 45

Which internal control is not an important part of the payroll system?
A) Supervisors verify the accuracy of employee time cards.
B) Paychecks are distributed by an independent paymaster.
C) The accounts payable department verifies the accuracy of the payroll register before transferring payroll funds to the general checking account.
D) The general ledger department reconciles the labor distribution summary and the payroll disbursement voucher.