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Auditors Should Consider the Use of Data Analytics Tools to Such

question 84

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Auditors should consider the use of data analytics tools to such for payroll-related anomalies including duplicate employee names, missing data in the payroll master files, or duplicate direct deposit bank account numbers.


Definitions:

Damages

Monetary compensation awarded to a party in a legal proceeding as a remedy for loss or injury.

Punitive Damages

Financial compensation awarded to a plaintiff, over and beyond the actual damages incurred, to punish the defendant for egregious or malicious conduct.

Plaintiff

An individual or entity that brings a lawsuit against another in a court of law.

Breach of Contract

The failure of one party to fulfill the terms of a contract without lawful excuse.

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