Fact Pattern: An organization has grown rapidly and has just automated its human resource system. The organization has developed a large database that tracks employees, employee benefits, payroll deductions, job classifications, ethnic code, age, insurance, medical protection, and other similar information. Management has asked the internal audit activity to review the new system.
Human resources and payroll are separate departments. Which of the following combinations provides the best segregation of duties?
A. Human resources adds employees, and payroll processes hours and enters employee bank account numbers. Paychecks are automatically deposited in the employee's bank account.
B. Payroll adds employees and enters employees' bank account numbers but processes hours only as approved by human resources. Paychecks are automatically deposited in the employee's bank account.
C. Human resources adds employees, payroll processes hours, and human resources delivers the paychecks to employees.
D. Human resources adds employees, reviews and submits payroll hours to payroll for processing, and delivers paychecks to employees