General Controls Must Be Evaluated and Their Impact Considered Upon

question 42

Multiple Choice

General controls must be evaluated and their impact considered upon the human resources and payroll transaction cycle because

• A)there are frequently weaknesses in internal controls in the payroll cycle.
• B)automated techniques are normally used to prepare and post payroll transactions.
• C)the best way to test payroll transactions is usually by using test data.
• D)the best way to test payroll transactions is usually by using generalized audit software.

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Definitions:

Data Services

Services involving the acquisition, manipulation, management, and analysis of data, often used to inform decisions, research, and business strategies.

Self-Categorize

The process by which individuals identify and align themselves with particular groups or categories based on shared characteristics or beliefs.

Actor-Network

A theoretical and methodological approach within sociology and science and technology studies that emphasizes the agency of both human and non-human entities in the creation of social phenomena.

Micro-Macro

Refers to the analytical frameworks in social science that consider the interplay between individual (micro) and society-wide (macro) phenomena.