Effective internal control activities over the payroll function may include Reconciliation of totals on job time tickets with job reports by employees responsible for those specific jobs. Verification of agreement of job time tickets with employee time clock card hours by a timekeeping department employee. Custody of rate authorization records by the supervisor of the payroll department. Preparation of payroll transaction journal entries by an employee who reports to the supervisor of the human resources department.

Verification of agreement of job time tickets with employee clock card hours by a payroll department employee.

Explanation:

An effective internal control system

This simply aim to give adequate hope that  the policies, processes, tasks, behaviours etc, of  an organisation, when complied, helps its effective and efficient operation of the organisation etc.

It is very essential in the payroll and personnel cycle to prevent over payments and payments to nonexistent employees. Proper authorization  by  the human resources department should add and delete employees from the payroll or change pay rates and deductions. The number of hours,  overtime, must be approved by employees supervisor.

Payroll computations should be separately verified. A member of management should review the payroll output for any obvious errors or unusual amounts.

answer; risk transference;