Which of the following is an effective internal accounting control used to prove that production department employees are properly validating payroll time cards at a time-recording station?
A) Internal auditors should make observations of distribution of paychecks on a surprise basis.
B) Time cards should be carefully inspected by those persons who distribute pay envelopes to the employees.
C) One person should be responsible for maintaining records of employee time for which salary payment is not to be made.
D) Daily reports showing time charged to jobs should be approved by the supervisor and compared to the total hours worked on the employee time cards.

Question

Quizplus · Accepted Answer

Daily reports showing time charged to jobs should be approved by the supervisor and compared to the total hours worked on the employee time cards. This ensures that production department employees are properly validating payroll time cards at a time-recording station. Option A is not relevant to proving the validation of payroll time cards. Option B does not ensure that the employees are properly validating payroll time cards. Option C is not effective in terms of ensuring that production department employees are properly validating payroll time cards.

Which of the Following Is an Effective Internal Accounting Control