Which of the following would have the least amount of importance regarding controls over the processing of payroll?
A) The person authorized to sign paychecks should not be otherwise involved in the preparation of the payroll.
B) A check-signing machine should not be used to replace a manual signature.
C) Distribution of pay checks should be performed by someone who is not involved in the other payroll functions.
D) Unclaimed paychecks should be immediately returned for redeposit.

Question

Quizplus · Accepted Answer

The use of a check-signing machine, as opposed to manual signatures, is more about efficiency and does not inherently compromise controls over payroll processing. The other options (A, C, D) directly relate to segregation of duties and safeguarding assets, which are fundamental to effective payroll controls.

Which of the Following Would Have the Least Amount of Importance