An Effective System of Internal Control Over the Payroll Function

Multiple Choice

An effective system of internal control over the payroll function would include:

A) verification of agreement of job time sheets with employee recorded hours by a payroll department employee.
B) reconciliation of totals on job time sheets with job reports by employees responsible for those specific jobs.
C) custody of rate authorization records by the supervisor of the payroll department.
D) preparation of payroll transaction journal entries by an employee who reports to the supervisor of the human resource department.