A Company's Internal Controls Policies May Mandate the Distribution of Paychecks

Multiple Choice

A company's internal controls policies may mandate the distribution of paychecks by an independent paymaster in order to determine that:

A) Payroll deductions are properly authorized and computed.
B) Pay rates are properly authorized and separate from the operating functions.
C) Each employee's paycheck is supported by an approved time sheet.
D) Employees included in the period's payroll register actually exist and are currently employed.