Are authorizations for deductions signed by the employees on file?

Do internal auditors conduct occasional surprise distributions of paychecks?

Are blank payroll checks pre numbered and the numerical sequence checked for missing documents?

Are payrolls audited periodically by internal auditors?

Do payroll accounting personnel have instructions for classifying payroll debit entries?

Are monthly, quarterly, and annual wage accruals reviewed by an accounting officer?

Required

Refer to the internal control questionnaire on a payroll system (above)

Assume that the answer to each question is no. Explain the questions to possible errors or frauds that could occur because of the absence of the control.

Which controls are preventive controls and which are detective? Explain how and why.