J$.$ A fictitious payroll check could be processed for a fictitious employee if invalid employee numbers are included in the employee master file.

K$.$ A fictitious payroll check could be processed for a fictitious employee if those with record keeping responsibilities are allowed to enter new employee numbers into the master file. Also, paychecks to valid employees could be overstated if unauthorized personnel have the ability to make changes to the pay rates in the master files.

L$.$ A terminated employee could be continued on the payroll with someone else obtaining the paycheck.

M$.$ An employee could be claiming too many hours by having a friend punch him or her in early, or by making manual changes on time cards.

N$.$ An employee would not be paid for a time period. $($The employee is almost certain to bring this to management's attention.$)$ The primary benefit of the control would be to prevent misstatements for a short period of time and to prevent employee dissatisfaction from failure to pay them.

O$.$ Checks could be lost that were intended for absent employees or a check could be taken by the person responsible for distributing the checks.

P$.$ If one person kept a record of time, prepared the payroll, and distributed the checks, that person could add a nonexistent employee to the payroll, process the information for the employee and deposit the funds electronically or by paycheck in his or her own bank account without detection.

Q$.$ Payroll checks incorrectly calculated could be paid to employees.

R$.$ Several types of intentional misstatements could occur if a dishonest person is hired. Similarly, several types of unintentional errors could o