Jannie is an assistant payroll staff at Hanks Ltd. When preparing the weekly payroll summary, she found that she is unable to match the total payroll with batch totals of payroll submitted from different departments. In some cases, she is unable to trace certain payments to the original timesheets. Which control would be most likely to address this situation?

a. A good audit trail

b. Segregation of duties

c. Reviews of operating performance

d. Physical protection of assets

e. Personal policies and practices

Jannie is an assistant payroll staff at HomesCo Ltd. She is aware of the limited controls around the payroll system in her organization. Jannie can create a fictitious employee, timesheets and approve them as long as it is under the standard 40 hours per week and at the standard hourly rate of $20. Which control would be most likely to minimize potential fraud arising from this situation?

a.

A good audit trail

b.

Segregation of duties

c.

Physical protection of assets

d.

Personal policies and practices