A CPA Reviews an Entity's Payroll Procedures

Multiple Choice

A CPA reviews an entity'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.