An Auditor Who Is Testing IT Controls in a Payroll

question 35

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)time tickets with invalid job numbers.
• B)overtime not approved by supervisors.
• C)deductions not authorized by employees.
• D)payroll checks with unauthorized signatures.

---

Definitions:

Cheesecake

A sweet dessert consisting of one or more layers, the main, and thickest layer contains a mixture of soft, fresh cheese, eggs, and sugar.

Equilibrium Price

The market price at which the quantity of goods supplied equals the quantity demanded, leading to a stable market condition.

Consumer Surplus

The variation between the total value consumers can and will offer for a good or service and the amount they actually expend.

White Water Rafting

An adventurous outdoor activity which involves navigating rivers with varying degrees of rough water in a raft.