lAre employees paid by check or direct deposit?
lIs a payroll bank account maintained on an imprest basis?
- lAre the activities of timekeeping, payroll compilation, payroll check signing, and
- paycheck distribution performed by separate departments or employees?
lAre all operations involved in the preparation of payrolls subjected to independent verification before the paychecks are distributed?
lAre employee time reports approved by supervisors?
lIs the payroll bank account reconciled monthly by an employee having no other payroll duties?