From an audit point of view, which one of the following would NOT be an important internal control in the personnel cycle?
A) Reconciliation of total payroll expense in the general ledger with the payroll tax returns and the group certificates
B) Adequate separation of duties
C) Proper authorisation of changes in pay rates
D) Physical control over assets and records

Question

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The Answer of From an audit point of view, which one of the following would NOT be an important internal control in the personnel cycle?
A) Reconciliation of total payroll expense in the general ledger with the payroll tax returns and the group certificates
B) Adequate separation of duties
C) Proper authorisation of changes in pay rates
D) Physical control over assets and records

From an Audit Point of View, Which One of the Following