What type of payroll processing control is designed to prevent unauthorized payroll transactions being processed?
A) Reconcile payroll and employee records.
B) Complete a payroll processing checklist for each pay period.
C) Controller reviews and signs payroll checks.
D) Reconcile payroll withholdings and the general ledger accounts.

Question

Quizplus · Accepted Answer

The controller reviewing and signing payroll checks is a control designed to prevent unauthorized payroll transactions from being processed, as it ensures that an authorized individual verifies and approves the transactions before they are finalized.

What Type of Payroll Processing Control Is Designed to Prevent