IIA
IIA-CIA-PART2 · Question #74
IIA-CIA-PART2 Question #74: Real Exam Question with Answer & Explanation
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Question
According to IIA guidance, which of the following procedures would be least effective in managing the risk of payroll fraud?
Options
- AThe employee's name listed on organization's payroll is compared to the personnel records.
- BPayroll time sheets are reviewed and approved by the timekeeper before processing.
- CEmployee access to the payroll database is deactivated immediately upon termination.
- DChanges to payroll are validated by the personnel department before being processed.
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