Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 54

Internal Control Questionnaire Items: Errors that Could Occur from Control Weaknesses. Refer to the internal control questionnaire on a payroll system (Exhibit 5.11).
a. Assume that the answer to each question is no. Prepare a table matching the questions to errors or frauds that could occur because of the absence of the control. Your column headings should be

b. Which controls are preventive controls and which are detective?
EXHIBIT 5.11 Internal Control Questionnaire?Payroll Processing