An Auditor Traces a Sample of Electronic Time Cards Before

question 49

Multiple Choice

An auditor traces a sample of electronic time cards before and after the bi-weekly payroll report and then traces to the payroll master file to determine that payroll transactions are reported in the correct period is gathering evidence for which audit objective?

• A) Completeness
• B) Existence
• C) Cut-off
• D) Accuracy

---

Definitions:

Jumping

The act of propelling oneself off the ground through the muscles in the legs and feet.

Physical Management Techniques

Methods used to handle individuals physically, often in healthcare or security settings, to prevent harm or manage behavior.

Assaultive Patients

Individuals in a healthcare setting who exhibit behavior that is physically threatening or harmful to others.

Potential Aggression

The possibility or likelihood that an individual will exhibit behaviors intended to harm or intimidate others.