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

question 32

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 exist between the preparation and distribution of the payroll.
• D) Internal controls relating to unclaimed payroll checks are operating effectively.

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Definitions:

Founded

Established or initiated something, such as an organization, company, or institution, at a certain point in time.

Quebec City

The capital city of the Canadian province of Quebec, known for its rich history and French cultural heritage.

Professionalization

Occurs to the degree that certain levels and types of schooling are established as criteria for gaining access to an occupation.

Occupational Inflation

The devaluation of job titles and qualifications as more individuals enter certain professions, leading to increased requirements for the same positions.