In preparing payroll checks, the computer omitted 24 of a total of 2,408 checks which should have been processed.The error was not detected until the supervisor distributed the checks.The best control procedure would be:
A)A parity check
B)A module N check
C)Control totals
D)Desk checking

Question

Quizplus · Accepted Answer

Control totals are an effective control procedure for ensuring that all payroll checks are processed. By comparing the total number of checks or total payroll amount expected with what was actually processed, discrepancies like the omission of checks can be detected before distribution.

In Preparing Payroll Checks, the Computer Omitted 24 of a Total