An Auditor Would Consider Internal Control Over an Entity's Payroll

question 61

Multiple Choice

An auditor would consider internal control over an entity's payroll procedures to be ineffective if the payroll department supervisor is responsible for

• A) Hiring subordinate payroll department employees.
• B) Having custody over unclaimed paychecks.
• C) Updating employee earnings records.
• D) Applying pay rates to time tickets.

---

Definitions:

Acetyl CoA

A molecule that plays key roles in metabolism, participating in synthesis and oxidation processes within cells.

Anaerobic Respiration

A form of respiration that occurs in the absence of oxygen, producing energy and by-products like lactic acid or ethanol.

Prokaryotes

Unicellular organisms that lack a distinct nucleus and other membrane-bound organelles, including bacteria and archaea.

Electron Transport Chain

A series of complexes that transfer electrons from electron donors to electron acceptors via redox reactions, coupled with the transfer of protons (H+ ions) across a membrane.