CIA考试题:CIA英文试题训练(4)
3which of the following activities represents both an appropriate personnel department function and a deterrent to payroll fraud?
A distribution of paychecks.
B Authorization of overtime.
C Authorization of additions and deletions from the payroll.
DCollection and retention of unclaimed paychecks.
C yes. The payroll department is responsible for assembling payroll information (record keeping). The personnel department is responsible for authorizing employee transactions such an hiring , firing, and changes in pay rates and deductions. Segregating the recording and authorization functions helps prevent fraud.
A no. the treasurer should perform the asset custody function regarding payroll.
B no. Authorizing overtime is a responsibility of operating management.
Dno. unclaimed checks should be in the custody of the treasurer until they can be deposited in a special bank account.