An Auditor Reviews a Client's Payroll Procedures

Multiple Choice

An auditor reviews a client's payroll procedures.The auditor would consider the internal control to be less than effective if a payroll department supervisor was assigned the responsibility for:

A) reviewing and approving time reports for subordinate employees.
B) distributing payroll cheques to employees.
C) hiring subordinate employees.
D) initiating requests for salary adjustments for subordinate employees.