Tests of controls over personnel and payroll focus on the preparation, distribution, and recording of earned salaries

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Tests of controls over personnel and payroll focus on the preparation, distribution, and recording of earned salaries and wages. Which of the following is the primary source from which tests of personnel and payroll are derived?

a. Time cards.

b. Labor distribution summary.

c. Employee earnings records.

d. Payroll register.

Chooses the correct answer.

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