A CPA Reviews a Client's Payroll Procedures

question 81

Multiple Choice

A CPA reviews a client's payroll procedures.The CPA would consider internal control to be less than effective if a payroll department supervisor was assigned the responsibility for:

• A)Reviewing and approving time reports for subordinate employees.
• B)Distributing payroll checks to employees.
• C)Hiring subordinate employees.
• D)Initiating requests for salary adjustments for subordinate employees.

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Definitions:

Unconscious Thoughts

Mental processes not directly accessible to awareness but that can influence judgments, feelings, or behavior.

Rational-Emotive Therapist

A type of therapist who uses rational emotive behavior therapy to help individuals confront and change irrational beliefs that cause emotional distress.

Internal Sentences

Concepts or thoughts formed within the mind that are not necessarily expressed verbally, often related to introspection and mental dialogue.

Cognitive Therapy

A type of psychological treatment that helps individuals challenge and change unhelpful cognitive distortions and behaviors, improve emotional regulation, and develop personal coping strategies.