A CA Reviews a Client's Payroll Procedures

question 60

Multiple Choice

A CA reviews a client's payroll procedures.The CA would consider internal control to be less than effective if a payroll department supervisor was assigned the responsibility for:

• A)Distributing payroll cheques to employees
• B)Reviewing and approving time reports for subordinate employees
• C)Hiring subordinate employees
• D)Initiating requests for salary adjustments for subordinate employees

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Definitions:

Supervising Attorney

A legal professional responsible for overseeing the work and conduct of other attorneys within a law firm or legal department.

Permission

Consent or authorization given by one party to another to do something that could otherwise be considered illegal or improper.

Interviewee

A person who is being interviewed, often for a job position or as part of a research project.

Prewritten Questions

Prepared questions designed for interviews, surveys, or examinations ahead of their administration.