An Audit Team Most Likely Would Assess Control Risk at the Maximum

question 71

Multiple Choice

An audit team most likely would assess control risk at the maximum if the payroll department supervisor is responsible for

• A)Examining authorization forms for new employees.
• B)Comparing payroll registers with original batch transmittal data.
• C)Authorizing payroll rate changes for all employees.
• D)Hiring all subordinate payroll department employees.

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Definitions:

Federal Crime

An offense that is made illegal by U.S. federal legislation, and prosecuted by federal authorities.

Federal Law

Legislations passed by the national government of a country that apply to all of its regions and residents.

Jurisdiction

The authority given to a court or legal body to hear and decide cases, determined by geographic area or subject matter.

Actus Reus

Actus Reus refers to the physical act of committing a crime, as opposed to the mental intention (mens rea) to commit said act.