Question Threat if control is missing

Are payroll changes $($hires$,$ separations, salary changes, overtime, bonuses, promotions, etc.$)$ properly authorized and approved?

Are discretionary payroll deductions and withholdings authorized in writing by employees?

Are the employees who perform each of the following payroll functions independent of the other five functions?: Personnel and approval of payroll changes; preparation of payroll data; approval of payroll; signing of paychecks; distribution of paychecks; and reconciliation of payroll account

Are changes in standard data on which payroll is based $($hires$,$ separations, salary changes, promotions, deduction and withholding changes, etc.$)$ promptly input to the system to process payroll?

Is gross pay determined by using authorized salary rates and time and attendance records?

Are clerical operations in payroll preparation verified?

Is payroll preparation and recording reviewed by supervisors or internal audit personnel?