General Controls Must Be Evaluated and Their Impact Considered Upon

question 42

Multiple Choice

General controls must be evaluated and their impact considered upon the human resources and payroll transaction cycle because

• A)there are frequently weaknesses in internal controls in the payroll cycle.
• B)automated techniques are normally used to prepare and post payroll transactions.
• C)the best way to test payroll transactions is usually by using test data.
• D)the best way to test payroll transactions is usually by using generalized audit software.

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Definitions:

Parental Entitlement

The belief some parents hold that they have special rights or privileges in society and over their children, beyond what is typical or legally recognized.

Noncustodial Father

A father who does not have legal custody of his child, meaning the child resides primarily with the other parent.

Custodial Parent

The parent granted primary physical and/or legal guardianship of a child by a court order.

Stepfather

Stepfather is a man who is married to one's parent after the divorce or separation of one's biological parents, or the death of one's biological father, and who may serve as a parental figure.