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| Control risk is the risk that a material misstatement in an account will not be prevented or detected on a timely basis by the client’s internal control structure policies or procedures. The best control procedure to prevent or detect fictitious payroll transactions is A. To use and account for prenumbered payroll checks. B. Personnel department authorization for hiring, pay rate, job status, and termination. C. Internal verification of authorized pay rates, computations, and agreement with the payroll register. D. Periodic independent bank reconciliations of the payroll bank account. |