Question: Following is a list of 10 control plans from this

Following is a list of 10 control plans from this chapter (or from earlier chapters and tailored to the HR management and payroll processes of this chapter).

Control Plans
A. Review of all HR changes for compliance with union and government regulations
B. Computer calculations of gross pay, deductions, and so on
C. Preformatted screens
D. Fidelity bonding
E. Online data entry of HR/ payroll data
F. Periodic performance reviews
G. Preformatted HR/ payroll screens
H. Automatic preparation of attendance time sheets for the next pay period (i.e., turnaround documents)
I. Programmed edits—reasonableness checks
J. Use of a skills inventory data

Listed next are eight statements describing either the achievement of a control goal (i.e., a process success) or a process deficiency (i.e., a process failure). Write the numbers 1 through 8 on your solution sheet. Next to each item insert one letter from the preceding list indicating the best control to achieve the desired goal or to address the process deficiency described. A letter should be used only once, with two letters left over.

Control Goals or Process Deficiencies
1. Should have prevented a data entry error of keying all hours worked with an extra digit (40 hours entered as 400, 45 hours as 450, and so on)
2. Helps to achieve efficiency of resource use (i.e., by reducing time needed for data entry) and accuracy of data entry
3. Should have prevented the organization’s being sanctioned for failure to abide by Equal Employment Opportunity (EEO) guidelines
4. Should have prevented a data entry error of keying all zeroes as the letter o (40 entered as 4o, ID# 3062 entered as 3o62, and so on)
5. Would not have prevented employee dishonesty but would have helped the organization “recover” from such dishonesty
6. Helps in assigning employees to particular jobs
7. Precludes time card input errors by having certain data preprinted on the attendance time sheet 8. Helps ensure employee job satisfaction by providing employees with appropriate feedback

  • CreatedDecember 15, 2014
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