It Is Generally More Difficult for the Auditor to Detect

question 98

True/False

It is generally more difficult for the auditor to detect payment of fraudulent hours than payment of fictitious employees.

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Definitions:

Failing to Control Quality

A detrimental situation where an organization does not manage or uphold the standard of its products or services.

Prevention Costs

Costs incurred to prevent faults or errors in products or services, typically including quality control and training expenses.

External Failure Costs

The costs incurred after defective units or services have been delivered to consumers.

Quantify Costs

The process of determining, measuring, and expressing the costs of goods or services in numerical terms.