In the Audit of Payroll,auditors Often Examine the Endorsements on a Sample

question 30

Essay

In the audit of payroll,auditors often examine the endorsements on a sample of cancelled payroll cheques.What is the purpose of this procedure?

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Definitions:

Procedural Memory

Procedural memory is a type of long-term memory that enables people to perform tasks without conscious awareness of the previous experiences that underlie those tasks, such as riding a bike or typing.

Declarative Memory

The aspect of human memory that involves the ability to consciously recall facts and events.

Sequential Memory

The ability to remember a sequence of events or pieces of information in the order in which they occurred or were presented.

Attention

Attention is the cognitive process of selectively concentrating on one aspect of the environment while ignoring other things.