An auditor who is testing IT controls in a payroll system would most likely use test data that contain conditions such as:
A)payroll cheques with unauthorised signatures.
B)time cards with invalid job numbers.
C)overtime not approved by supervisors.
D)deductions not authorised by employees.

Question

Quizplus · Accepted Answer

The auditor is testing IT controls in the payroll system, and invalid job numbers on time cards can directly relate to the IT controls in place for verifying employee hours and ensuring they are accurately recorded in the system. The other conditions listed are more related to manual controls outside of the IT system.

An Auditor Who Is Testing IT Controls in a Payroll