The following control procedures are used at Newton Company for payroll. 

1. The human resources department requires a background check for each employee. 

2. Wage employees arrive to work when they want. Then, they leave when they want without checking in or out. 

3. Employees submit time cards directly to the accountant who prepares the employees’ paychecks. 

Instructions 

Indicate whether each procedure is an example of strong internal control or of weak internal control. For each weakness, suggest a change in procedure that will result in strong internal control.