An Auditor Who Is Testing IT Controls in a Payroll

question 35

Multiple Choice

An auditor who is testing IT controls in a payroll system would most likely use test data that contain conditions such as:

• A)time tickets with invalid job numbers.
• B)overtime not approved by supervisors.
• C)deductions not authorized by employees.
• D)payroll checks with unauthorized signatures.

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Definitions:

Outgroup Homogeneity Effect

The tendency to view members of an outgroup as more similar to each other than members of one's ingroup.

Visual Perception

The process of interpreting and making sense of visual information from the environment through the eyes and brain.

Shooter Bias

A cognitive bias in which a person is more likely to shoot a target they perceive to be holding a weapon because of their race or ethnicity.

Racial Bias Effect

The influence of an individual's race on the perceptions, attitudes, and actions of others, often leading to prejudice and discrimination.