Which of the Following Cannot Minimise the Risk of Paying

Multiple Choice

Which of the following cannot minimise the risk of paying a fictitious employee?

A) Asking someone in HR management who is not involved with the pay calculations or authorising any pay change details to distribute the pay slips.
B) Setting up the role of a paymaster and let the paymaster distribute the pay slips.
C) Ensuring that pay slips are physically handed to employees.
D) Asking supervisors of the employees to distribute pay slips.