Current Attempt in Progress

You are the new payroll m$/$nager for the Build a Moose Toy Company. Build a Moose is a smaller manufacturer, and it is cost$-$effective for the company to process payroll in$-$house. As part of your initial work, you are reviewing the controls that are in place for payroll, and you want to ensure that the correct control owners are aligned with the controls. Using the table below, review the controls in place and identify the correct owner$($s$)$ for each control.

Control

Control Owner

Complete a payroll processing checklist.

Review and approve the payroll journal prior to distribution of payments.

Mail annual tax report $($W$-2)$ to each employee for tax filing purposes.

Conduct an independent review of employees receiving paychecks by comparing the list to other credible employee listings, such as an active company directory.

Provide a payroll calendar to employees.

Review and sign payroll checks.

Reconcile the list of employees receiving $W-2$s to the employee main table to account for all employees.

Distribute payroll expense reports to department managers for explanations