One Procedure in an Audit Program for Tests of Controls

question 7

True/False

One procedure in an audit program for tests of controls reads: "Select a sample of employees from the payroll register and vouch identification numbers, pay rates, and authorized deductions to the personnel files." This procedure is designed to test the validity of payroll information for employees.

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Definitions:

Leadership Substitutes Model

A theory suggesting that certain characteristics of the organization, task, or subordinates can diminish or replace the need for leadership.

Transformational Leaders

Leaders who inspire and motivate followers to achieve extraordinary outcomes by transforming their values and priorities.

Path-Goal Leadership Theory

The Path-Goal Leadership Theory posits that leaders can enhance employee performance and satisfaction by clarifying paths to goals, removing obstacles, and providing or increasing rewards for goal achievement.

Directive Leadership

A leadership style where the leader provides clear instructions, expectations, and guidance on what should be done and how it should be done.