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CIA考试题:CIA英文试题训练(4)

发布时间:2006年07月18日| 作者:CIA学习卡| 来源:中审论坛| 点击数: |字体:    |    默认    |   

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.

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