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:

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