Which of the Following Internal Control Tests Would Assist in Satisfying

question 46

Multiple Choice

Which of the following internal control tests would assist in satisfying the occurrence transaction-related audit objective for payroll?

• A)examining payroll records for evidence of approval
• B)proving the payroll bank reconciliation
• C)reviewing the chart of accounts
• D)accounting for a sequence of payroll cheques

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Definitions:

Anthropology

The study of human culture—the shared values, beliefs, and practices of a group of people

Human Culture

The shared practices, values, norms, ideas, and artifacts that characterize groups of people, transmitted over time.

Shared Values

Beliefs or standards held in common by a group or society, forming a basis for collective action and identity.

ABC Triad

Affect (how people feel inside), Behavior (what people do), Cognition (what people think about)