Following is a list of 10 control plans from this chapter (or from earlier chapters and...

Following is a list of 10 control plans from this chapter (or from earlier chapters and tailored to the HR management and payroll processes of this chapter).

Control Plans

A. Online data entry of HR/payroll data

B. Automatic preparation of attendance time sheets for the next pay period (i.e., turnaround documents)

C. Review of all HR changes for compliance with union and government regulations

D. Use of a skills inventory data

E. Programmed edits—reasonableness checks

F. Preformatted screens

G. Computer calculations of gross pay, deductions, and so on

H. Fidelity bonding

I. Periodic performance reviews

J. Preformatted HR/payroll screens

Required

Listed next are eight statements describing either the achievement of a control goal (i.e., a process success) or a process deficiency (i.e., a process failure). Write the numbers 1 through 8 on your solution sheet. Next to each item insert one letter from the preceding list indicating the best control to achieve the desired goal or to address the process deficiency described. A letter should be used only once, with two letters left over.

Control Goals or Process Deficiencies

1. Should have prevented a data entry error of keying all hours worked with an extra digit (40 hours entered as 400, 45 hours as 450, etc.)

2. Helps to achieve efficiency of resource use (i.e., by reducing time needed for data entry) and accuracy of data entry

3. Should have prevented the organization’s being sanctioned for failure to abide by Equal Employment Opportunity (EEO) guidelines

4. Should have prevented a data entry error of keying all zeroes as the letter o (40 entered as 4o, ID# 3062 entered as 3o62, etc.)

5. Would not have prevented employee dishonesty but would have helped the organization “recover” from such dishonesty

6. Helps in assigning employees to particular jobs

7. Precludes time card input errors by having certain data preprinted on the attendance time sheet

8. Helps ensure employee job satisfaction by providing employees with appropriate feedback