An example of an internal control weakness is to assign the human resource department responsibility for:
A)Maintaining time cards.
B)Hiring personnel.
C)Authorizing deductions from pay.
D)Interviewing employees for jobs.

Question

Quizplus · Accepted Answer

Assigning the human resource department responsibility for maintaining time cards is a weakness in internal control because it creates a lack of segregation of duties. It allows human resource personnel to control both the hiring process and the records of hours worked, which makes it easier to commit fraud or errors without being detected. It would be better to assign the responsibility for maintaining time cards to a separate department or employee to ensure the accuracy and completeness of records.

An Example of an Internal Control Weakness Is to Assign