General controls must be evaluated and their impact considered upon the human resources and payroll transaction cycle because
A)there are frequently weaknesses in internal controls in the payroll cycle.
B)automated techniques are normally used to prepare and post payroll transactions.
C)the best way to test payroll transactions is usually by using test data.
D)the best way to test payroll transactions is usually by using generalized audit software.

Question

Quizplus · Accepted Answer

General controls must be evaluated, especially because automated techniques are often used to prepare and post payroll transactions. This reliance on technology necessitates a review of the controls over the systems that manage these transactions to ensure their integrity and accuracy.

General Controls Must Be Evaluated and Their Impact Considered Upon