An accountant has been engaged to review a company’s payroll procedures. For which of the following would the accountant advise the company of internal control inadequacies if the HR clerk was assigned the responsibility for that procedure?

(a) Allocating salary adjustments to employees.

(b) Reviewing and approving changes to an employee’s personal details.

(c) Preparing selection criteria in consultation with a selection committee and the department manager.

(d) Reconciling timesheets with job time summaries to account for any discrepancies.