Organizational independence in the processing of payroll is achieved by functional segregations that are built into the system.
Which one of the following functional segregations is not required for internal control purposes?A. Segregation of timekeeping from payroll preparationB. Segregation of human resources function from payroll preparationC. Segregation of payroll preparation and paycheck distributionD. Segregation of payroll preparation and maintenance of year-to-date records
