Which of the Following Circumstances Most Likely Would Cause an Auditor

question 51

Multiple Choice

Which of the following circumstances most likely would cause an auditor to suspect an employee payroll fraud scheme?

• A) There are significant unexplained variances between standard and actual labor cost.
• B) Payroll checks are disbursed by the same employee each payday.
• C) Employee time cards are approved by individual departmental supervisors.
• D) A separate payroll bank account is maintained on an impress basis.

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Definitions:

Babbling

Making speechlike but meaningless sounds.

Cooing

The early vocalization of infants, consisting of soft, throaty sounds, typically starting around 2 months of age, as a precursor to speech development.

Gurgling

A bubbling sound made by fluid moving through air, often associated with digestion or infants.

Murmuring

Speaking or making sounds quietly and indistinctly, often conveying a sense of discontent or secrecy.