What threats should each of these control procedures mitigate?

a. Make use of EFT to pay employees.

b. Use hash totals of employee numbers.

c. Make use of a zero-balance check.

d. Distribute an earnings statement (pay slip) to each individual employee.

e. Make use of user IDs and passwords.

f. Do not allow HRM employees to assist with payroll processing.

g. Implement reasonableness tests for incorporating payroll changes.

h. Use source data automation with time and attendance data.

i. Unclaimed paychecks should be returned to the treasurer’s office.

j. Check that the funds transferred for employee payroll equals the amount of net pay for the specific pay period.

k. Supporting documentation is required before the cashier can sign any payroll checks.

l. When new employees are added, ensure that all required information entered into the payroll master file is validated.

m. Regularly review changes made to the payroll master file.

n. Ensure that the database containing payroll and HR information is encrypted at all times.