One Procedure in an Audit Program for Tests of Controls

question 12

True/False

One procedure in an audit program for tests of controls reads: "Select a sample of payroll register entries and vouch employee 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:

Tautological Disjunct

A component of a logical statement that repeats the same information in different words, making it unconditionally true.

Tautology

A statement in logic that is true in every possible interpretation or a redundant statement that does not add new information.

Truth Table

A truth table is a mathematical table used in logic to determine whether a proposition is true or false for all possible logical variables.

Main Connective

In logic, the operator (such as AND, OR, NOT) that determines the overall value of a compound proposition based on its component parts.