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Requirement a. For each internal control, identify the type(s) of specific control activity (or activities) to which it appli

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1) Human resources policies require an investigation of an employment application from new employees. Investigation includes checking the employee's background, former employers, and references. Proper authorization of transactions and activities
2) Approval of department head or foreman on time records is required before preparing payroll. Adequate segregation of duties and proper authorization of transactions and activities
3) All pre numbered time records are accounted for before beginning data entry for preparation of payroll Adequate documents and records
The  payroll accounting softwar calculates gross and net pay based on hours inputted and information in employee master files, and payroll accounting personnel double-check the mathematical accuracy on a test basis Independent Check on performance
5) The payroll accounting software application will not accept data input for an employee number not contained in the employee master file. Proper authorization of transactions and activities.
6) Persons preparing the payroll do not perform other payroll duties (e.g. timekeeping or distribution of checks) nor do they have access to payroll data master files or cash Adequate separation of duties
7) Written termination notices, with properly documented reasons for termination, and approval by an appropriate official are required. Proper authorization of transactions and activities, and  adequate documents and records
8) All checks and notices of electronic payments not distributed to employees are returned to the treasurer for safekeeping and follow-up Physical control over assets and records, and adequate segregation of duties.
9)Online ability to add employees or change pay rates to the payroll master file is restricted via passwords to authorized human resource personnel Proper authorization of transactions and activities and adequate separation of duties
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