There is a major difference between the number and type of payroll controls required for a single company location versus those required for a multilocation arrangement, especially if the accounting and internal auditing functions are centralized in just one of the locations. The risk of control problems increases in the latter scenario, because the people most concerned with maintaining proper levels of control are all situated in one place and cannot know what goes on elsewhere. This type of environment requires significant additional controls, such as the centralization of payroll check storage, occasional verification of the existence of employees, and close examination and approval of submitted time sheets.