A CPA Reviews a Client's Payroll Procedures

Multiple Choice

A CPA reviews a client's payroll procedures.The CPA would consider internal control to be less than effective if a payroll department supervisor was assigned the responsibility for:

A) Distributing payroll checks to employees
B) Reviewing and approving time reports for subordinate employees
C) Hiring subordinate employees
D) Initiating requests for salary adjustments for subordinate employees