•The internal auditing department was told that two employees were terminated for falsifying their time records. The two employees had altered overtime hours on their
time cards after their supervisors had approved the hours they actually worked. Several years ago, the company discontinued the use of time clocks. Since then, the

plant supervisor has been responsible for manually posting the time cards and approving the hours for which their employees should be paid. The postings are usually

entered in pencil by the supervisors or their secretaries. After the postings for the week are complete, the time cards are approved and placed in the mail racks

outside the supervisors’ office for pickup by the timekeepers.Sometimes the timekeepers do not pick up the time cards promptly. •Assuming the company does not wish to

return to using time clocks, give 3 recommendations to prevent reoccurrence of the situation described. For each recommendation, indicated how it will deter fraudulent

reporting of hours worked.

•The internal auditing department was told that two employees were terminated for falsifying their time records. The two employees had altered overtime hours on their
time cards after their supervisors had approved the hours they actually worked. Several years ago, the company discontinued the use of time clocks. Since then, the

plant supervisor has been responsible for manually posting the time cards and approving the hours for which their employees should be paid. The postings are usually

entered in pencil by the supervisors or their secretaries. After the postings for the week are complete, the time cards are approved and placed in the mail racks

outside the supervisors’ office for pickup by the timekeepers.Sometimes the timekeepers do not pick up the time cards promptly. •Assuming the company does not wish to

return to using time clocks, give 3 recommendations to prevent reoccurrence of the situation described. For each recommendation, indicated how it will deter fraudulent

reporting of hours worked.