Vouching Selected Items from the Payroll Register to Employee Time

question 31

Multiple Choice

Vouching selected items from the payroll register to employee time sheets that have been approved by supervisory personnel provides evidence that

• A) internal controls relating to payroll disbursements were operating effectively.
• B) payroll checks were signed by an appropriate officer independent of the payroll preparation process.
• C) only bona fide employees worked and their pay was properly computed.
• D) employees worked the number of hours for which their pay was computed.
• AICPA: BB Industry
• AICPA: FN Measurement
• Accessibility: Keyboard Navigation

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Definitions:

Movement

The act or process of changing physical location or position by people or objects.

Oliguria

A medical condition characterized by the production of abnormally small amounts of urine.

Urinary Output

The volume of urine excreted by the kidneys over a specified period of time, an important indicator of renal function and fluid balance.

Scanty

Descriptive of being minimal in quantity, barely sufficient, or less than adequate.