Control Enviroment
1 Are all employees paid by check or direct deposit?
2 Is a special payroll bank account used?
3: Are payroll checks signed by persons who do not prepare check??
or keep cash funds or accounting
records?
4 lfa check-signing machine is used, are the signature plates
controlled?
5.,' Is the payrnll l:lank accountreconcHed by someone who does not
prepare, sign; or deliver paychecks?
6. Are payroll department personnel rotated in their duties?
Required to take vacations? Bonded?...