Which of the Following Procedures Would Be Most Likely to Be

Multiple Choice

Which of the following procedures would be most likely to be considered a weakness in an entity's internal controls over payroll?

A) The personnel department sends employees' termination notices to the payroll department.
B) The employee who distributes payroll cheques is responsible for later distributing unclaimed payroll cheques to the employees absent at time of payroll distribution.
C) Payroll cheques are prepared by the payroll department and signed by the treasurer.
D) A voucher for the amount of the payroll is prepared in the general accounting department based on the payroll department's payroll summary.