In Assessing Control Risk in the Personnel Services Cycle, of Least

question 27

Multiple Choice

In assessing control risk in the personnel services cycle, of least concern to the auditor is:

• A) payments to fictitious employees.
• B) payments to actual employees for hours not worked.
• C) failure to pay actual employees for hours worked.
• D) payment to actual employees at higher than authorized rates.
• E) payments to actual employees for hours worked.

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Definitions:

Achievement Tests

Tests that measure a person's existing knowledge and skills.

Production Employees

Workers directly involved in manufacturing goods or providing services in industries such as automotive, electronics, textiles, and food processing.

Machine Job

Work that involves operating or overseeing machinery in a manufacturing process or industrial setting.

Custom Parts

Specially designed components made to fit specific products or systems, unlike standard parts, they are created to meet unique requirements or specifications.