The most vital control in preventing unauthorized changes to the payroll master file is
A)segregation of duties between the preparation of paychecks and their review.
B)segregation of duties between the preparation of paychecks and their distribution.
C)segregation of duties between the authorization of changes and the physical handling of paychecks.
D)having the controller closely review and then approve any changes to the master file.

Question

Quizplus · Accepted Answer

Segregation of duties between the authorization of changes and the physical handling of paychecks is crucial to prevent unauthorized changes, as it ensures that no single individual has control over both the approval and execution of payroll changes.

The Most Vital Control in Preventing Unauthorized Changes to the Payroll