Question 4a
Marking Guide
Control weaknesses and recommendations. 8 marks. 1 for explanation of weakness and 1 for internal control recommendation.
Maximum 2 per weakness/recommendation.
| control weakness | recommendation |
| emloyees can be paid for work not done | |
| no check hours actually worked | authorise hours worked on computer |
| fraudulent input employee number | reconcile computer to actual employees |
| fakeordummyemployeescanbeputontothepayroll | |
| foreman setup | check employees against personnel records |
| wages office staff setup | list of employees reviewed for accuracy |
| grosspayinflatedbywagesdepartmentstaff | |
| add extra hours work done | list amendments to payroll produced |
| other valid points | |
| maximummarks 8 |