A company pays its employees a basic wage and often extra amounts for overtime
worked. Payments are made and other information is collected on the basis of time-sheets
that are completed weekly by each employee.
Describe controls that the company could use to ensure that:
(a) All overtime has been properly worked
(b) A time sheet is obtained from each employee
(c) The total hours on each time sheet have been correctly added up.
(a) Should be signed by the employees’ line managers
(b) Time sheets should be matched to a list of employees so that missing ones can be identified
(c) The additions should be independently recalculated
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