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Payroll systems should have elaborate controls to prevent, detect, and correct errors and unauthorized tampering. The best set of controls for a payroll system includes A. Batch and hash totals, record counts of each run, proper separation of duties, special control over unclaimed checks, and backup copies of activity and master files. B. Employee supervision, batch totals, record counts of each run, and payments by check. C. Passwords and user codes, batch totals, employee supervision, and record counts of each run. D. Sign tests, limit tests, passwords and user codes, online edit checks, and payments by check. |