Which of the Following Is the Best Way for an Auditor

question 63

Multiple Choice

Which of the following is the best way for an auditor to determine that every name on a company's payroll for the Rodgers factory is that of a bona fide employee presently on the job?

• A) Examine personnel records for accuracy and completeness.
• B) Examine employees' names listed on payroll tax returns for agreement with payroll accounting records.
• C) Make a surprise observation of the company's regular distribution of paychecks.
• D) Visit the working areas and confirm with employees their badge or identification numbers.

Recognize the importance of technical, management, and safety training in adapting to change and competition.

Appreciate the role of orientation training in aligning new employees with organizational values and practices.

Analyze the relationship between investment in essential skills training and productivity, absenteeism, and turnover.

Comprehend the specific benefits of essential skills training for employees.

---

Definitions:

Partial Reinforcement

A conditioning schedule in which a reward is not provided every time the desired behavior is performed, leading to more resistant learned behaviors.

Extinction Procedure

A behavioral technique in which reinforcement of a previously reinforced behavior is discontinued, leading to a decrease in the frequency of the behavior.

Operant Conditioning

A process of acquiring knowledge in which the force of an activity is changed by either positive reinforcement or penalties.

Token Economy

A behavioral therapy method that involves rewarding desired behaviors with tokens that can be exchanged for various privileges or treats.