An Auditor Vouched Data for a Sample of Employees in a Payroll

question 17

Multiple Choice

An auditor vouched data for a sample of employees in a payroll register to approved clock card/time sheet data to provide assurance that:

• A)payments to employees are computed at authorized rates.
• B)employees worked the number of hours for which they are paid.
• C)segregation of duties exists between the preparation and distribution of the payroll.
• D)internal controls relating to unclaimed payroll checks are operating effectively.

---

Definitions:

Power Orientation

involves the ways in which individuals or organizations prioritize and manage power, including how they seek, distribute, and exert influence.

Active Management

Involves hands-on involvement by managers in the day-to-day activities and decision-making processes of an organization.

Exception

An instance or occurrence that does not follow the established rule, norm, or expectation, often requiring special handling or consideration.

Corrective Action

Measures taken to rectify faults or deviations identified during quality assessment or performance review processes.