Which of the Following Tests of Controls Would Pertain to Whether

question 23

Multiple Choice

Which of the following tests of controls would pertain to whether existing payroll transactions are recorded?

• A)Compare cancelled cheques with payroll journal details.
• B)Compare cancelled cheques with payroll records.
• C)Foot the payroll journal and trace details to the general ledger.
• D)Conduct gap testing for a sequence of payroll cheques.