48. Which of the following activities performed by a factory foreman is a control strength rather than a control weakness?

A.sets the pay rate for production workers.

B.Prepares a job time report that summarizes regular and overtime hours.

C.Distributes paychecks to the production workers.

D.Returns any unclaimed payroll checks to the payroll clerk.

B correct. According to SIAS 1, control: same as forty-fourth. A control strength identifies an adequate control. Preparation of time summaries by a factory foreman for a specific job is a control. Preparation of time summaries by a factory foreman for a specific job is a control strength because it creates independent records that may be compared with employee time cards. The time report will show each hour of work assigned to a particular job.

A incorrect. The personnel department should authorize pay rates.

C incorrect. A person independent of time keeping and other payroll functions should distribute paychecks.

D incorrect. Unclaimed payroll checks should be sent to the treasurer for prompt redeposit. Moreover, a foreman should not serve as paymaster and thus should never have custody of payroll checks.