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The person who prepares attendance data should not be the same person who also prepares the payroll, because of the opportunity to create a fictitious employee and then pay that fictitious employee without it being noticed.
The person who prepares the payroll is in the best position to file payroll taxes, and there is no incompatibility between those two functions that would violate proper segregation of duties.
A manager who has the authority to hire a person usually also has the authority to determine changes to the person's rate of pay, within company guidelines.
Signing payroll checks and distributing them may be performed by the same person with no concerns for internal control objectives.