Hillman Pizza is a restaurant specializing in the sale of pizza by the slice. The store employs 7 full-time and 13 part-time workers. The store's weekly payroll averages $3,800 for all 20 workers.
Hillman Pizza uses a personal computer to assist in preparing paycheques. Each week, the store's accountant collects the employee time cards and enters the hours worked into the payroll program. The payroll program calculates each employee's pay and prints a paycheque. The accountant uses a cheque-signing machine to sign the paycheques. Next, the restaurant's owner authorizes the transfer of funds from the restaurant's regular bank account to the payroll account.
For the week of July 11, the accountant accidentally recorded 250 hours worked instead of 40 hours for one of the full-time employees.
Does Hillman Pizza have internal controls in place to catch this error? If so, how will this error be detected?