Question

WOTF is not a control in the payroll system?

A. Supervisors verify the accuracy of employee time cards
B. Paychecks are distributed by an independent paymaster
C. The accounts payable department verifies the accuracy of the payroll register before transferring payroll funds to the general checking account
D. All of the above are controls

Answer 1

All options provided in the question are controls within the payroll system, ensuring accuracy and integrity. The correct response to the question is D, meaning all mentioned practices are indeed controls in the payroll system.

Step-by-step explanation:

The student's question involves identifying which option is not a control in the payroll system. The options provided are all examples of internal controls used to ensure the accuracy and integrity of the payroll process. However, all are indeed controls within a payroll system:

• Supervisors verifying the accuracy of employee time cards is a control to ensure hours worked are properly reported.
• Having independent paymasters distribute paychecks helps prevent fraud and errors.
• The accounts payable department verifying the payroll register before funds are transferred adds another layer of oversight to prevent mistakes in payroll processing.

Given that each option listed is an example of a payroll system control, the correct answer is D. All of the above are controls.