An Auditor Who Is Testing IT Controls in a Payroll

question 89

Multiple Choice

An auditor who is testing IT controls in a payroll system would most likely use test data that contains conditions such as:

• A) deductions not authorised by employees.
• B) overtime not approved by supervisors.
• C) time tickets with invalid job numbers.
• D) payroll cheques with unauthorised signatures.

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Definitions:

Health Psychologists

Specialists who focus on the role of biological, psychological, and social determinants in affecting health and sickness.

Self-report Scales

Assessment tools where individuals provide subjective evaluations of their own feelings, behaviors, or attitudes.

Physiological Measures

Quantitative assessments of the body's functions, often used in medical and psychological research to understand health and behavior.

Secondary Appraisal

One’s perceived ability to control or cope with harm, threat, or challenge (Lazarus and Folkman).