An Auditor Who Is Testing IT Controls in a Payroll

question 11

Multiple Choice

An auditor who is testing IT controls in a payroll system would most likely use test data that contain conditions such as:

• A)payroll cheques with unauthorised signatures.
• B)time cards with invalid job numbers.
• C)overtime not approved by supervisors.
• D)deductions not authorised by employees.

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Definitions:

Grasping Tail

A prehensile tail found in some primates, used for gripping or holding objects, aiding in locomotion, and providing stability during arboreal activities.

Borneo and Sumatra

Two large islands in Southeast Asia, known for their biodiversity, including unique species and dense rainforests.

Arboreal

Pertaining to trees; living in or related to trees.

Pygmy Chimps

Commonly known as bonobos, a species of great ape native to the Congo Basin, distinguished by their comparatively small size, matriarchal social structures, and complex social behaviors.