Among the five areas where the payroll processing system proves inadequate is that it violates the principle of segregation of duties. The payroll coordinator (Sofia Delgado) is tasked to verify the time cards, input payroll information into the master file, print the checks, machine-sign the checks, distribute the checks, and prepare the payroll journal entry, which results in a high risk for fraud or errors without independent review. To resolve such issues, assigning different individuals in data entry, payroll processing, check printing, and check signing is advised