Which of the following controls will help to detect unauthorized changes to payroll master files and help to detect whether terminated employees are still being paid?
A)use of authorized change forms
B)periodic review of master files
C)use of master files to print T4s
D)use of master files to print payroll cheques

Question

Quizplus · Accepted Answer

Periodic review of master files is the best control to detect unauthorized changes to payroll master files as it involves regularly checking and reviewing the contents of the master files to ensure that they are accurate and up-to-date. This control can also help to detect whether terminated employees are still being paid by identifying any discrepancies or inconsistencies in the master file data. The use of authorized change forms may help prevent unauthorized changes, but it does not provide a means of detecting them. The use of master files to print T4s or payroll cheques is not specifically designed to detect unauthorized changes or terminated employees still being paid.

Which of the Following Controls Will Help to Detect Unauthorized