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.

---

Definitions:

Lewis Structures

Diagrams that represent the bonding between atoms of a molecule and the lone pairs of electrons that may exist in the molecule.

Molecular Formula

A notation that uses chemical symbols and numerical subscripts to represent the types and quantities of atoms in a molecule.

Valence

The combining capacity of an element or particle, often determined by the number of electrons that an atom can share, gain, or lose.

Formal Charge

A concept in chemistry that represents the charge assigned to an atom in a molecule, assuming that electrons in all chemical bonds are shared equally between atoms, irrespective of electronegativity.