Two accountants were discussing control activities and test of controls for payroll systems. The senior...

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Accounting

Two accountants were discussing control activities and test of controls for payroll systems. The senior accountant in charge of the engagement said, It is impossible to determine who authorizes transactions when the payroll account is computerized.

Referencing this weeks lecture, evaluate the senior accountants statement about control in a computerized payroll system. List the points in the flow of payroll information where authorization takes place.

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