segregation of duty

The scenario also said " If any changes are required, the payroll manager amends the records." So the payroll manager in this case has "control" over both the expense per the records and the cash payment. The payroll manager can authorise the payroll - i.e. sign the payroll that it is correct - but the payment (e.g. bank transfer) should be authorised by someone else - again the finance director (or managing director) springs to mind.