An Auditor Is Most Likely to Assess Control Risk at Maximum

question 22

Multiple Choice

An auditor is most likely to assess control risk at maximum if the payroll department supervisor is responsible for ________.

• A)examining authorization forms for new employees
• B)authorizing payroll rate changes for all employees
• C)comparing payroll registers with original batch transmittal data
• D)hiring all subordinate payroll department employees

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Definitions:

Basic Anxiety

A term introduced by Karen Horney, referring to feelings of helplessness and insecurity that arise from adverse conditions in childhood.

Self-Protective Mechanisms

Psychological strategies used to defend oneself from perceived threats to self-esteem or well-being; synonymous with defense mechanisms.

Self-analysis

The practice of examining one's own thoughts, feelings, and behaviors in order to gain insight or achieve personal growth.

Free Association

A psychoanalytic technique in which the patient is asked to freely share thoughts, words, and anything else that comes to mind, without censorship.