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Which of the following controls would provide positive assurance to the auditor when evaluating the wages system of a client in response to the key question 'Can employees be paid for work not done?' A. A separate payroll bank account is maintained which is credited with the exact amount required and which is regularly reconciled. B. Clock card records are controlled by persons independent of payroll preparation and approved by a responsible official independent of those responsible for their control and collection. C. All non-statutory deductions are authorised by a responsible individual independent of payroll preparation. D. Written authorisation is required from the personnel department for any changes to rates of pay applied to the payroll. |