Question

For proper segregation of duties, the department that should authorize new employees for payroll would be:

a) payroll
b) human resources
c) cash disbursement
d) general ledger

Answer 1

The correct answer is option b. The Human Resources department should authorize new employees for payroll.

Step-by-step explanation:

The department that should authorize new employees for payroll in order to maintain proper segregation of duties is Human Resources (option b).

In a company, the Human Resources department is responsible for recruitment, selection, and onboarding new employees. They are not only responsible for ensuring that candidates meet the qualifications and requirements for the position but also verifying their identification documents, background checks, and completing the necessary paperwork.

It is important for the Human Resources department to authorize new employees for payroll to ensure that there is a clear separation of duties and to prevent any potential conflicts of interest or fraud.