AICPA每日一练之BEC【2016-1-13】

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A company's new time clock process requires hourly employees to select an identification number and then choose the clock-in or clock-out button. A video camera captures an image of the employee using the system. Which of the following exposures can the new system be expected to change the least?

a.Errors in employees' overtime computation.

b.Recording of other employees' hours.

c.Fraudulent reporting of employees' own hours.

d.Inaccurate accounting of employees' hours.

Answer:A

Choice "A" is correct. Controls over time and attendance will not be effective in preventing or detecting errors in the computation of employee overtime. Miscalculation of the wage or overtime premium amount could occur even if hours worked are accurately controlled and captured by the time and attendance system.

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