Effective internal control over the payroll function would include which of the following?
A. Total time recorded on time clock cards should be reconciled to job reports by employees responsible for those specific jobs.
B. Payroll department employees should be supervised by the management of the personnel department.
C. Payroll department employees should be responsible for maintaining employee personnel records.
D. Total time spent on jobs should be compared with total time indicated on time clock punch cards.
Answer:D
This answer is correct because total time spent on individual jobs should be compared with total time per the time clock. This will ensure that all time is properly allocated to individual jobs, and that excess hours exist (i.e., time that was not chargeable to specific jobs).