Which of the Following Is a Key Control for the Transaction-Related

question 37

Multiple Choice

Which of the following is a key control for the transaction-related audit objective of accuracy?

• A) The time records are approved by a supervisor.
• B) The payroll checks are prenumbered and accounted for.
• C) The payroll master file contents are internally verified.
• D) The batch totals are compared with computer summary reports.

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Definitions:

Visceral Layer

The layer of a membrane that is in direct contact with organs, wrapping them in various body cavities.

Parietal

Relating to the parietal bones of the skull or the parietal lobe of the brain, involved in processing sensory information.

Directional Terminology

Terms used to describe the locations of structures or the direction of movements in the body relative to other structures.

Posterior

Pertaining to or located at the back of the body or an organ, opposite of anterior.