Which of the Following Internal Control Tests Would Help to Assess

question 62

Multiple Choice

Which of the following internal control tests would help to assess whether payroll transactions were properly classified?

• A)Test clerical accuracy by footing the payroll journal.
• B)Recompute net pay and gross pay.
• C)Reconcile the disbursements in the payroll journal with the payroll bank statement.
• D)Review time records and job records,tracing to labour distribution.

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Definitions:

Shielded

Protected or safeguarded from potential harm or interference.

Inferred

Something concluded or deduced based on evidence and reasoning rather than explicit statements.

Inventory

The total amount of goods and materials held by a business for the purpose of resale or production.

Contradict

to assert the opposite of a statement made by someone, implying disagreement or denial.