An internal auditor is reviewing a new automated human resources system. The system contains a table of pay rates which are matched to the employee job classifications. The best control to ensure that the table is updated correctly for only valid pay changes would be to:
The best control to ensure that the table is updated correctly for only valid pay changes is to require a supervisor in the department, who does not have the ability to change the table, to compare the changes to a signed management authorization. This method provides an independent verification process, ensuring that any updates made to the pay rates are properly authorized and accurate. Limiting access to the table (Option A) or ensuring edit checks (Option C) are useful but do not provide the same level of independent verification. Requiring employee signatures (Option D) is more relevant to confirming employment rather than validating pay changes.
why A is wrong?