Which of the Following Circumstances Most Likely Would Cause an Auditor

question 26

Multiple Choice

Which of the following circumstances most likely would cause an auditor to suspect an employee payroll fraud scheme?

• A)There are significant unexplained variances between standard and actual labor cost.
• B)Payroll checks are disbursed by the same employee each payday.
• C)Employee time sheets are approved by individual departmental supervisors.
• D)A separate payroll bank account is maintained on an imprest basis.

---

Definitions:

Hypothermia

Abnormal lowering of body temperature below 35° C, or 95° F, usually caused by prolonged exposure to cold.

Blood Pressure

The force of blood pushing against the walls of the arteries as the heart pumps, a critical indicator of cardiovascular health.

Vasoconstriction

Narrowing of the lumen of any blood vessel, especially the arterioles and the veins in the blood reservoirs of the skin and abdominal viscera.

Blood Pressure

The force exerted by circulating blood on the walls of the body's arteries, a critical indicator of heart health.