Effective control activities over the payroll function may include

Ibrahimhamm

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2022-06-30

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Reconciliation of totals on job time cards with job reports by employees responsible for those specific jobs.
Verification of agreement of job time cards with employee clock card hours by a payroll department employee
Preparation of payroll transaction journal entries by an employee who reports to the supervisor of the personnel department.
Custody of rate authorization records by the supervisor of the payroll department.

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Ibrahimhamm

2022-06-30

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