While vouching wages, auditor should examine whether there is proper segregation of duties. Which of the following activities should not be done by same department? | Faculties

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Mr. Dubey

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📊 Auditing

Q. While vouching wages, auditor should examine whether there is proper segregation of duties. Which of the following activities should not be done by same department?

(A) Maintaining personnel records and approving changing in wages rates
(B) Proposing pay roll summary and disbursement of wages
(C) Making salary statements and filing tax returns
(D) Comparing time clock records with time reports prepared by supervisors and preparing list of workers employed along with the units of production for each one of them

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✅ Correct Answer: (B) Proposing pay roll summary and disbursement of wages

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