Question

Which of the following is NOT an input control to reduce the risks of data entry errors and payroll fraud for a company with a mobile or distributed work force?

1) Biometric authentication
2) Two-factor authentication
3) Time and attendance tracking
4) Paper-based timesheets

Answer 1

The input control that does NOT reduce the risks of data entry errors and payroll fraud for companies with a distributed workforce is paper-based timesheets since they are susceptible to errors and manipulation.

Step-by-step explanation:

The question refers to input controls that can reduce risks associated with data entry errors and payroll fraud, particularly for companies with mobile or distributed workforces. Out of the options provided, paper-based timesheets are NOT an input control that reduces these risks. On the contrary, they are more prone to error and manipulation. Conversely, biometric authentication, two-factor authentication, and time and attendance tracking systems are modern control mechanisms that help mitigate the risks of data entry errors and payroll fraud by adding layers of security and traceability.

Answer 2

Paper-based timesheets are a manual system that requires employees to record their hours worked on a paper form. This system is susceptible to human error, manipulation, and loss. Additionally, it can be time-consuming to process and is not easily integrated with payroll systems. Biometric authentication, two-factor authentication, and time and attendance tracking are all more reliable and secure methods for verifying employee identities and tracking their hours worked. These input controls can help to reduce the risks of data entry errors and payroll fraud, even for companies with a mobile or distributed workforce. so, the correct answer is 4) Paper-based timesheets.

Step-by-step explanation:

Biometric authentication: This is a strong input control that uses unique physical or behavioral characteristics for user identification. It enhances security by ensuring that only authorized individuals can access and input data.

Two-factor authentication: This adds an extra layer of security by requiring two forms of identification before granting access. It's effective in reducing the risk of unauthorized access and data entry errors.

Time and attendance tracking: This is a relevant input control for monitoring and recording employees' work hours, especially in a mobile or distributed work environment. It helps in accurate payroll processing and reduces the risk of fraud.

Paper-based timesheets: Using paper-based timesheets is less secure and more susceptible to errors and fraud. It lacks the real-time tracking and authentication features provided by digital systems.

In conclusion, the option that is NOT an effective input control for reducing the risks of data entry errors and payroll fraud in a mobile or distributed work force is 4) Paper-based timesheets.