The answer number one is incorrect

1. Which of the following is a preventive control that would reduce the risk of unauthorized changes to employee's pay rates? The payroll manager compares the employee's check amount to the payroll statement to verify that each employee is paid appropriately. The accounting manager reviews the weekly payroll report and discuss any adjustments with the HR director. . The payroll manager is the only employee with authority to adjust pay rates in the payroll system. Once the pay rate change is submitted in the system it is approved by the human resources director. The restaurant manager compares the month-to-month payroll reports and analyzes any significant changes