During the Current Year Being Audited, Hitech, Inc

question 62

Multiple Choice

During the current year being audited, Hitech, Inc. changed from a conventional payroll punch clock to a computerized payroll time system. Factory employees now record time in and out with magnetic cards and the IT system automatically updates all payroll records. Because of this change

• A) The auditor must audit through the computer.
• B) Internal control has improved.
• C) Without paper clock cards, part of the audit trail has been altered.
• D) The potential for payroll related fraud has been diminished.

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Definitions:

Empowerment

Giving people the authority or power to do something, often enabling them to increase control over their own lives or work.

Implementing Empowerment

The act of giving power or authority to employees, enabling them to make decisions and take actions on their own.

Guidelines

Recommendations or principles that provide direction or advice on how to behave or handle specific situations.

Rollout

Rollout is the process of introducing a new product, service, or policy to the market or public, often following a comprehensive plan to ensure widespread awareness and accessibility.