Which of the Following Circumstances Most Likely Would Cause an Auditor

Multiple Choice

Which of the following circumstances most likely would cause an auditor to suspect an employee payroll fraud scheme?

A) There are significant unexplained variances between standard and actual labor cost.
B) Payroll checks are disbursed by the same employee each payday.
C) Employee time cards are approved by individual departmental supervisors.
D) A separate payroll bank account is maintained on an impress basis.