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:

Organizational Goals

The strategic objectives that a company or an institution aims to achieve in a set period of time, guiding its decisions and resource allocation.

Customer Complaints

Expressions of dissatisfaction or issues raised by customers regarding a company's products, services, or operations, prompting a need for resolution.

Positive Attitude

A mindset that focuses on the good aspects of any situation and expects positive outcomes, influencing one’s behavior and interactions.

Human Skills

Abilities that enable individuals to work well with others, such as communication, empathy, and leadership.