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:

Interference

The act or effect of obstructing or hindering, often used in the context of waves (such as light or sound) that overlap and create patterns of reinforcement or cancellation.

Hemolysis

The rupturing of red blood cells, which releases hemoglobin.

Capillary puncture

A technique for obtaining blood samples by puncturing the capillaries, often done on the fingertip or earlobe.

Coagulation

The process by which a clot forms in blood.