The use of a separate payroll bank account is not an advantageous control, because it creates more complexity in reconciliation functions for a company and invites theft.

A separate payroll bank account can be an effective control to limit unauthorized access to payroll funds and ensure proper segregation of duties. It can also simplify the reconciliation process by isolating payroll transactions from other company transactions. However, it is important to have proper oversight and monitoring of the account to prevent theft or fraud.