An Auditor Traces a Sample of Electronic Time Cards Before

question 45

Multiple Choice

An auditor traces a sample of electronic time cards before and after the bi-weekly payroll report and then traces to the payroll master file to determine that payroll transactions are reported in the correct period.The auditor is gathering evidence for which audit objective?

• A)Completeness
• B)Existence
• C)Cut-off
• D)Accuracy

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Definitions:

Personality Test

A psychological assessment tool designed to evaluate an individual's character traits, behaviors, and preferences.

Multiple-hurdles Approach

A personnel selection strategy where candidates must successfully complete one requirement before moving on to the next step in the hiring process.

Levels of Proficiency

Different stages or grades indicating someone's skill or competence in a particular area.

Criterion-related Validation

A process of confirming the relevance and accuracy of a test by measuring its ability to predict an individual's performance in specific areas.