Because of the lack of available evidence,it is usually difficult for an auditor to discover if an employee records more time on his or her time card than they actually worked.One procedure is to reconcile the total hours
A)paid this period with a previous period.
B)paid according to the payroll records with an independent record of the total hours worked,such as those maintained by production control.
C)worked this period with a previous period.
D)worked according to the summary payroll report with the total hours worked as recorded on the time card for the period.

Question

Quizplus · Accepted Answer

Reconciling the total hours paid according to the payroll records with an independent record of the total hours worked, such as those maintained by production control, is the best choice. This helps to identify any discrepancies between the employee's reported hours and the actual hours worked, thus ensuring that the employee is not overpaid for time not worked. Comparing current payroll records with previous periods does not necessarily reveal discrepancies in timekeeping, while comparing current and previous hours worked may not be accurate if the employee's schedule or workload has changed. Similarly, comparing the summary payroll report with time card records may not detect discrepancies if the employee has manipulated the time card. Reconciling total hours paid with an independent record is the most effective method to detect possible fraudulent reporting of hours worked on a time card.

Because of the Lack of Available Evidence,it Is Usually Difficult