Possible Misstatements Related to the Occurrence Assertion for Payroll Transactions

question 23

Multiple Choice

Possible misstatements related to the occurrence assertion for payroll transactions include all of the following except:

• A)payments to fictitious employees.
• B)payments to terminated employees.
• C)payments to valid employees who have not worked.
• D)payments to valid employees at a rate in excess of the authorized amount.

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Definitions:

ICD-10-PCS

International Classification of Diseases, Tenth Revision, Procedure Coding System; a medical classification system used for coding procedures in healthcare settings.

Tabular List

A structured list presented in table format, often used in documents like codes for diseases, to organize information efficiently.

ICD-10-CM Manual

A medical classification list by the World Health Organization that codes for diseases, signs and symptoms, and is used in health care settings for diagnosis and insurance purposes.