Final answer:
The best control to prevent inaccurate time data entry into a payroll system is option B, automation of data collection. This reduces human error and the cognitive load on employees, leading to more accurate data entry for payroll processing. option b is correct.
Step-by-step explanation:
The question is seeking an applicable control that can help prevent inaccurate time data entry into a payroll system, found as a result of an internal audit. The mention correct option to address this problem is (B) automation of data collection. Automating the data collection process can reduce human error and ensure accurate recording of time data. It is important to note that while proper segregation of duties, sound hiring procedures, and reviewing appropriate performance metrics are valuable controls, they do not directly address the issue of data entry accuracy as effectively as automation.
By referencing research in human factors psychology, it's evident that as cognitive effort increases, the likelihood of errors in decision making and data entry also increases. Automating tasks can alleviate the cognitive burden on employees, leading to fewer errors. For example, automation may involve using time tracking software that employees interact with directly, instead of manually entering time data. This reduces the chance of human error and ensures that payroll information is accurately captured.
Considering Greta's scenario, pre-screening by educational institutions may serve as a proxy for certain employee qualities, but it doesn't assist in preventing data entry errors in an existing payroll system. Therefore, automation is directly relevant to the problem at hand. Automation also typically includes checks and balances that can flag inconsistencies or outliers, prompting a review before payroll is processed.