Which One of the Following Is a Test of Controls

question 73

Multiple Choice

Which one of the following is a test of controls?

• A) Review the payroll journal, general ledger and payroll earnings records for large or unusual amounts.
• B) Examine time cards for indication of supervisor approval.
• C) Prove the bank reconciliation.
• D) Reconcile payments in the payroll journal with payments on the bank statement.

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Definitions:

Arousal-Related Bodily Sensations

Physical sensations linked to the body's state of alertness, often experienced during excitement or stress.

Panic Catastrophizing

An exaggerated negative reaction to or anticipation of distressing events, often seen in anxiety disorders, where the individual believes the worst-case scenario will happen.

Non-associative Model

A theory in learning that explains how an organism's behavior towards a stimulus changes in the absence of any association with positive or negative reinforcement.

Evolution

The process by which different kinds of living organisms are thought to have developed and diversified from earlier forms.