Which factor provides system security in payroll processing?

• A. Segregation of Duties
• B. Access Level Authorizations
• C. Shared Passwords
• D. Conducting Physical Payouts

Answer: (B)

Access level authorizations establish who can do what inside the payroll system by assigning each user a specific role with defined permissions. This enforces least privilege, so employees can view, approve, or modify payroll data only if their role requires it, reducing the chance of unauthorized changes, data exposure, or fraud. Shared passwords undermine accountability and pretty much erase security—if several people share one credential, there’s no clear trail of actions. Conducting payouts physically is a control for the payment process but doesn’t secure the payroll system itself. Segregation of duties helps prevent misuse by splitting responsibilities, but the direct security mechanism in the system is precisely controlling access through defined levels and permissions.