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A weak internal control system allows a department supervisor to "clock in" for a fictitious employee and then approve the employee's time card at the end of the pay period. This fraud would be detected if other controls were in place, such as having an independent party:

1) distribute paychecks.
2) recompute hours worked from time cards.
3) foot the payroll journal and trace postings to the general ledger and the payroll master file.
4) compare the date of the recorded check in the payroll journal with the date on the canceled checks and time cards.

User Noby
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Final answer:

The discussion revolves around the importance of internal controls and independent oversight in preventing and detecting fraud within a business. Proper checks, including independent distribution and verification of payroll, play a crucial role in ensuring financial integrity. Banking systems further aid in transaction security and transparency.

Step-by-step explanation:

The question discusses scenarios involving internal controls, fraudulent activities, bureaucratic oversight, and the role of employees in identifying and addressing financial irregularities. A weak internal control system can lead to fraud, like a supervisor clocking in for a fictitious employee. Strong controls such as independent distribution of paychecks, recomputation of hours worked, and verification against company records are essential to prevent and detect such fraud.

In a retail scenario, if a cashier's drawer is repeatedly short, they may be labeled as a thief by their boss. To deal with such accusations, it is important to have a proper investigation process where all transactions are reviewed, and an independent party evaluates the situation. Measures like balancing a checkbook and regular oversight can prevent misunderstandings and detect errors or fraud early.

Similarly, recognizing errors, like Noel noticing a billing discrepancy, showcases the importance of vigilance in preventing financial loss. Internal reporting mechanisms and prompt action are crucial for effective fiscal management. Banking systems also play a role by making transactions more secure and transparent, thus reducing the need for cash transactions which can be more prone to theft and mismanagement.

User ChiakiYu
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