From an Audit Point of View, Which One of the Following

question 95

Multiple Choice

From an audit point of view, which one of the following would NOT be an important internal control in the personnel cycle?

• A) Reconciliation of total payroll expense in the general ledger with the payroll tax returns and the group certificates
• B) Adequate separation of duties
• C) Proper authorisation of changes in pay rates
• D) Physical control over assets and records

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Definitions:

Motivator Factors

Elements of a job or work environment that can significantly increase employee satisfaction and motivation.

Herzberg's Model

A theory of motivation that distinguishes between hygiene factors (which prevent dissatisfaction) and motivators (which promote job satisfaction and motivation).

Intrinsic Factors

Internal elements or attributes that motivate or drive an individual's behavior, often related to personal satisfaction, interest, or enjoyment of the task itself.

Task Significance

The degree to which a job has a substantial impact on the lives or work of other people, within or outside the organization.