In Witnessing a Payroll Distribution, the Auditor Would Not Be

Multiple Choice

In witnessing a payroll distribution, the auditor would not be expected to observe that:

A) segregation of duties exist between the preparation and payment of payroll.
B) the correct payroll entries are made in the firm's ledger and journal
C) there is proper control and disposal of unclaimed cheques.
D) each employee receives only one cheque or pay envelope.