While requiring undelivered checks to be returned to the cashier is a good control procedure, it does nothing to ensure that the payroll checks are for the proper amounts.
It is appropriate to require supervisory approval of employee time cards, because supervisors are in a position to know whether their employees' time is being reported accurately.
Witnessing the distribution of payroll checks does not ensure that the payroll checks are for the correct amounts.
While conducting periodic floor verification of employees on the payroll will confirm that the employees exist, it would do nothing to ensure that their payroll checks are drawn for properly authorized amounts.
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