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.

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Definitions:

Unconscious Thoughts

Thoughts that are not currently in focal awareness or are repressed, influencing behaviors and perceptions without conscious realization.

Psychoanalysis

A method of therapy and a theory of the mind that emphasizes unconscious motives and conflicts as the roots of human behavior, developed by Sigmund Freud.

Free Associate

A psychoanalytic technique where the patient speaks freely to reveal unconscious thoughts and feelings.

Psychoanalyst

A therapist who practices psychoanalysis, exploring unconscious motives and conflicts in mental disorders.