The use of a separate payroll bank account is not an advantageous control, because it creates more complexity in reconciliation functions for a company and invites theft.

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A separate payroll bank account is actually an advantageous control for a company. It helps to ensure that only authorized payroll transactions are made, prevents commingling of company funds, and simplifies reconciliation functions. It also makes it easier to detect fraudulent activity or errors.

The Use of a Separate Payroll Bank Account Is Not