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.