Which segregation of duties would best reduce the risk of payroll fraud?
A . Human resources personnel add employees, and payroll personnel process hours and enter employee bank account numbers. Paychecks are automatically deposited in the employee’s bank account.
B . Human resources personnel add employees, payroll personnel process hours, and human resources personnel deliver paychecks to employees.
C . Human resources personnel add employees, review and submit payroll hours to the payroll department for processing, and deliver paychecks to employees.
D . Human resources personnel add employees and enter employee bank information. Payroll personnel process hours, and paychecks are automatically deposited in the employee’s bank account.
Answer: A