Which Segregation of Duties Would Best Reduce the Risk of Payroll

Multiple Choice

Which segregation of duties would best reduce the risk of payroll fraud?

A) Human resources personnel add employees, and payroll personnel process hours and enter employee bank account numbers. Paychecks are automatically deposited in the employee's bank account.
B) Human resources personnel add employees, payroll personnel process hours, and human resources personnel deliver paychecks to employees.
C) Human resources personnel add employees, review and submit payroll hours to the payroll department for processing, and deliver paychecks to employees.
D) Human resources personnel add employees and enter employee bank information. Payroll personnel process hours, and paychecks are automatically deposited in the employee's bank account.