Accounting Multiple Choice Question – 7 March 2026

Which ONE of the following control procedures WILL reduce the risk of unauthorised disclosure of payroll data?

Select ONE answer:

1. Access controls
2. Exception reporting of high amounts of net pay
3. Back-up procedures
4. Independent review of payroll

Show your workings to arrive at your answer, and explain and justify your reasons:

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This multiple-choice question is suitable for Accounting KS5 classes.

The answer is 1

1. Correct – Access controls and encryption of data will reduce the risk of unauthorised disclosure. Exception reporting and an independent review of the payroll, would help identity unauthorised changes to payroll information. Back-up procedures would help in the protection of company data.
2. Not correct
3. Not correct
4. Not correct

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