Which of the Following Is TRUE of Good Internal Controls

Multiple Choice

Which of the following is TRUE of good internal controls over payroll?

A) Accounting for payroll should be separate from hiring and firing of employees.
B) Disbursement of paychecks should not be separate from the function of maintaining payroll records.
C) Hiring and firing employees should not be separated from accounting and from disbursing paychecks.
D) Cash receipts from customers should be separated from the accounting for accounts receivable.