A)There Are Several Internal Controls in the Human Resources and Personnel

question 10

Essay

A)There are several internal controls in the human resources and personnel function that are important from an audit perspective.For example,there should be an adequate investigation of the competence and trustworthiness of new employees.Discuss other internal controls in the personnel and employment function that are important from an audit perspective.B)There are several key internal controls over the timekeeping and payroll preparation function that should be present.For example,adequate control over the time on employees' time records includes the use of a time clock or other method of making certain that employees are paid for the number of hours they worked.Discuss other key internal controls over the timekeeping and payroll preparation function.C)There are several key internal controls over the payment of payroll function that should be present.For example,the payroll should be distributed by someone who is not involved in the other payroll functions.Discuss other key internal controls over the payment of payroll function.

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Definitions:

Intrinsic Motivation

The drive to engage in an activity for its own sake, due to the internal satisfaction and pleasure it brings, rather than for some separable outcome or reward.

Extrinsic Motivation

Motivation driven by external rewards such as money, fame, grades, and praise, as opposed to intrinsic motivation, which is driven by internal desires.

Amygdala

A part of the brain involved in experiencing emotions, particularly fear and pleasure.

Emotional Information

Data or cues that relate to the feelings, emotions, or affective states of an individual or group.