Glazer Company is a small manufacturing firm with60 employees in seven departments. When the needarises for new workers in the plant, the departmentalmanager interviews applicants and hires on thebasis of those interviews. The manager has each newemployee finish a withholding form. Themanager then writes the rate of pay on the W4 andforwards it to payroll.

When workers arrive for their shift, they pull theirtime cards from a holder near the door and keep thetime card with them during the day to complete thestart and end times of their work day. On Friday, thetime cards are removed from the holder and taken topayroll by any employee who is not busy that morning.If there were any pay rate changes for the payrollperiod due to raises or promotions, the manager callsthe payroll department to inform payroll of these

rate changes. Using the rate changes and the time cards, thepayroll department prepares the checks from theregular bank account of the Glazer Company. Themanager of the payroll department signs the checks,and the checks are then forwarded to each department manager for distribution to employees.

Required:

Indicate 5 weaknesses and improvements to strengthen payroll internal control at Glazer