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Accounting Information Systems

11th Edition
Ulric J. Gelinas + 3 others
ISBN: 9781337552127

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BuyFindarrow_forward

Accounting Information Systems

11th Edition
Ulric J. Gelinas + 3 others
ISBN: 9781337552127
Textbook Problem

What are four procedures that can be used to prevent or detect employee fraud schemes?

Summary Introduction

To explain: The procedures used to prevent or detect employee fraud schemes.

Introduction:

Human resource (HR) management and Payroll process:

Human resource management is about the basic human management functions in an organization and its associated activities. It also speaks about the relationship between human resource management activities and the payroll process. It also depicts the importance of HR activities in the decision making of the top management.

Explanation

The procedures used to prevent or detect the employee fraud schemes:

  • The segregation of duties where different personnel is assigned to different roles such as payroll preparation, disbursement and personnel data maintenance.
  • Direct deposit payroll process to eliminate forgery, theft of paper checks and others...

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