Adapted 10-35. Each of the follcnving internal controls has been taken from a standard internal control questionnaire used by a CPA firm for asse control risk in the Control Trans _ s 5 c O c- O o Control I _ Approval of department head or foreman on time cards is required before preparing payroll. 2. All prenumbered time cards are accounted for before beginning data entry for preparation of checks. 3. The payroll accounting soft-ware application will not accept data input for an employee number 4. Persons preparing the payroll do not perform other payroll duties (timekeeping% distribution of checks or have access to Toll data master files or cash. The computer calculates gross and net pay based on hours inputted and information in employee master files and avroll acco double-check the mathematical on a test basis _ 6. All voided and spoiled payroll checks are properly mutilated and retained. 7 _ Personnel requires an investigation of an emplovment application from new employees _ on includes ch and re ferences 8. Written termination notices. with properly documented reasons for termination, and approval of an iate official are uired_ All checks not distributed to employees are returned to the treasurer for safekeeping. 10 Online ability to add employees or change pay rates to the payroll master file is restricted via -ords to authorized human resource Fu each tyB(s) of to which it