When Testing Informational Technology (IT) Application Controls in Payroll, the Auditor

question 4

Multiple Choice

When testing informational technology (IT) application controls in payroll, the auditor may do any of the following, EXCEPT _______.

• A)test important manual controls by reperforming the controls
• B)use test data and determine whether expected results appear in financial statements
• C)test the appropriateness of manual follow-up of exceptions
• D)All of the answer choices are correct.

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Definitions:

Employee Values

The beliefs and principles that are important to an organization's employees, guiding their behavior and influencing their work environment and satisfaction.

Value Priorities

The importance or preference given to certain values or ethical principles over others.

Value Conflicts

Disagreements that arise when individuals or groups have differing beliefs and priorities regarding what is important in life.

Quality Problems

Issues related to the inability of a product or service to meet predetermined standards or expectations.