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:

Western Railroads

The network of train lines located in the western United States, which played a significant role in the development and expansion of territories west of the Mississippi River.

Public Works

Projects constructed by a government for the benefit and use of the community, such as highways, bridges, and public utilities.

Golden Fifties

A term often used to describe the 1950s, particularly in the United States, as a period characterized by economic prosperity, cultural uniformity, and low unemployment.

Housewives

Women who manage their households rather than working outside the home for pay.