An Auditor Analyzed a Payroll System's Data Files for Unusual

question 401

Multiple Choice

An auditor analyzed a payroll system's data files for unusual activity, such as excessive overtime hours, unusual fluctuations in pay rates, and excessive vacation time. The application controls being verified by this analysis are:

• A) Edit and validation controls.
• B) Rejected and suspense item controls.
• C) Controls over update access to the database.
• D) Programmed balancing controls.

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Definitions:

Psychopathology

The research into mental health conditions, exploring causes, symptoms, and interventions.

Psychometry

The field of psychology that involves the quantitative measurement of psychological phenomena through tests and assessments.

Parapsychology

A field of study concerned with investigating phenomena that cannot be explained by traditional scientific principles, such as telepathy and psychokinesis.

Circumstances

The conditions or facts affecting an event or action, which can influence the outcome or decisions made.