An Effective System of Internal Control Over the Payroll Function

An effective system of internal control over the payroll function would include

A) verification of agreement of job time tickets with employee clock card hours by a payroll department employee.
B) reconciliation of totals on job time tickets with job reports by employees responsible for those specific jobs.
C) custody of rate authorization records by the supervisor of the payroll department.
D) preparation of payroll transaction journal entries by an employee who reports to the supervisor of the human resource department.

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